A platform for research: civil engineering, architecture and urbanism
A platform for research: civil engineering, architecture and urbanism
Tax Base Sharing: Implications from San Diego County
This work employes a simulation model to estimate the interpersonal equity effects and implications for growth of a tax base sharing program in the San Diego region. The analysis leads to several conclusions. First, the standard base sharing formula employed here is not adequate for redressing interpersonal tax inequities within the San Diego region. In addition, it is suggested that there is no one standard formula suitable for all regions; instead, formulas should be tailored to a region's socioeconomic conditions. Second, it is argued that the effects of base sharing on a region's growth rate depend on the behavioral responses of local officials and businessmen to changes in both tax rates and service levels. The tentative conclusion reached here is that base sharing will increase a region's growth rate if, (1) tax rates are less important in locational decisions than service provision, and (2) cities that are net receivers of revenues respond by increasing services while net revenue contributors increase tax rates.
Tax Base Sharing: Implications from San Diego County
This work employes a simulation model to estimate the interpersonal equity effects and implications for growth of a tax base sharing program in the San Diego region. The analysis leads to several conclusions. First, the standard base sharing formula employed here is not adequate for redressing interpersonal tax inequities within the San Diego region. In addition, it is suggested that there is no one standard formula suitable for all regions; instead, formulas should be tailored to a region's socioeconomic conditions. Second, it is argued that the effects of base sharing on a region's growth rate depend on the behavioral responses of local officials and businessmen to changes in both tax rates and service levels. The tentative conclusion reached here is that base sharing will increase a region's growth rate if, (1) tax rates are less important in locational decisions than service provision, and (2) cities that are net receivers of revenues respond by increasing services while net revenue contributors increase tax rates.
Tax Base Sharing: Implications from San Diego County
Vogt, Walter (author)
Journal of the American Planning Association ; 45 ; 134-142
1979-04-01
9 pages
Article (Journal)
Electronic Resource
Unknown
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