The Impact of Property Tax Exemptions on the Fiscal Behavior of Cities: A Longitudinal Analysis of 41 Texas Cities
Description:
As a form of tax and expenditure limitations, property tax exemptions result in an utility gap between two groups of population residing in the same community: free-riders who are paying less than they receive and contributors who are paying more than they receive. This utility gap is problematic to municipalities because contributors may exit the city as this gap becomes wider. How do municipalities respond to the increasing amount of property tax exemptions? Using 41 Texas cities data from 20…
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Date:
August 2019
Creator:
Sun, Jingran
Partner:
UNT Libraries