Template-type: ReDIF-Paper 1.0
Author-Name: John Deskins 
Author-Email:johndeskins@creighton.edu 
Author-Homepage:
Author-Workplace-Name: Department of Economics and Finance, Creighton University
Author-Workplace-Homepage: 
Author-Name: William Fox 
Author-Email:billfox@utk.edu
Author-Homepage: http://bus.utk.edu/cber/staff/wffox.htm
Author-Workplace-Name: Center for Business and Economic Research and Department of Economics,The University of Tennessee
Author-Workplace-Homepage: http://econ.bus.utk.edu/
Title: Measuring Behavioral Responses to the Property Tax
Abstract:This paper focuses on excise effects of the property tax system. The excise effects are, of course, 
only one element in determining the role that property taxes should play as a revenue source and tell us only 
part of the story on the tax’s ability to generate revenues, the incidence of the tax and other concerns. 
In addition to direct excise tax effects, such as on land use and city structure, the tax can indirectly 
affect choices such as between private and public schools. Some of these effects may be desired, at least 
in certain circumstances, such as if the property tax limits sprawl or if the property tax improves land use. 
Others may be undesirable, such as if the property tax creates disincentives to improve property. Generally, 
we seek to understand the effects of the property tax without asking the question of whether the effects are 
inefficient distortions, whether they are helping to correct for externalities, or whether the tax serves as a benefit tax.
Keywords: Property Tax, excise effects, land use, sprawl
Length:  33 pages
Creation-Date: 2008-12-01
File-URL:http://icepp.gsu.edu/files/2015/03/ispwp0816.pdf
File-Format:application/pdf
Handle: RePEc:ays:ispwps:paper0816