| 来源类型 | Working Paper |
| 规范类型 | 报告 |
| DOI | 10.3386/w9686 |
| 来源ID | Working Paper 9686 |
| Local Revenue Hills: Evidence from Four U.S. Cities | |
| Andrew F. Haughwout; Robert P. Inman; Steven Craig; Thomas Luce | |
| 发表日期 | 2003-05-12 |
| 出版年 | 2003 |
| 语种 | 英语 |
| 摘要 | We provide estimates of the impact and long-run elasticities of tax base with respect to tax rates for four large U.S. cities: Houston (property taxation), Minneapolis (property taxation), New York City (property, general sales, and income taxation), and Philadelphia (property, gross receipts, and wage taxation). Results suggest that three of our cities are near the peaks of their revenue hills; Minneapolis is the exception. A significant negative effect of a balanced budget increase in city property tax rates on city property tax base is interpreted as a capitalization effect and suggests that marginal increases in tax-financed city spending do not provide positive net benefits to property owners. Estimates of the effects of taxes on city employment levels for New York City and Philadelphia -- the two cities for which employment series are available -- show the local income and wage tax rates have significant negative effects on city employment levels. Cuts in these tax rates are likely to be an economically cost effective way to increase city jobs. |
| 主题 | Subnational Fiscal Issues ; Regional and Urban Economics ; Regional Economics |
| URL | https://www.nber.org/papers/w9686 |
| 来源智库 | National Bureau of Economic Research (United States) |
| 引用统计 | |
| 资源类型 | 智库出版物 |
| 条目标识符 | http://119.78.100.153/handle/2XGU8XDN/567310 |
| 推荐引用方式 GB/T 7714 | Andrew F. Haughwout,Robert P. Inman,Steven Craig,et al. Local Revenue Hills: Evidence from Four U.S. Cities. 2003. |
| 条目包含的文件 | ||||||
| 文件名称/大小 | 资源类型 | 版本类型 | 开放类型 | 使用许可 | ||
| w9686.pdf（1109KB） | 智库出版物 | 限制开放 | CC BY-NC-SA | 浏览 | ||
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