Abstract

http://ssrn.com/abstract=1724682
 
 

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Tiebout Competition, Yardstick Competition, and Tax Instrument Choice: Evidence from Ohio School Districts


Joshua C. Hall


West Virginia University

Justin M. Ross


Indiana University - School of Public & Environmental Affairs

January 5, 2010

Public Finance Review, Vol. 38, No. 6, pp. 710-737, 2010

Abstract:     
Previous research has shown that Tiebout-style fiscal competition among local governments reduces the likelihood of adopting income taxes. This literature has not yet considered the impact of yardstick competition on tax instrument choice. This paper employs spatial econometrics to test for yardstick competition in the decision to adopt an income tax. The results, based on Ohio school district data, indicate that school districts are more likely to adopt an income tax if their neighbors have already done so. While a negative correlation of Tiebout competition on district income tax adoption persists, controlling for spatial dependence reduces the statistical significance of the effect.

Number of Pages in PDF File: 37

Keywords: interjurisdictional competition, tax structure, education finance

JEL Classification: H71

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Date posted: December 15, 2010 ; Last revised: July 22, 2011

Suggested Citation

Hall, Joshua C. and Ross, Justin M., Tiebout Competition, Yardstick Competition, and Tax Instrument Choice: Evidence from Ohio School Districts (January 5, 2010). Public Finance Review, Vol. 38, No. 6, pp. 710-737, 2010. Available at SSRN: http://ssrn.com/abstract=1724682

Contact Information

Joshua C. Hall (Contact Author)
West Virginia University ( email )
Morgantown, WV 26506
United States
Justin M. Ross
Indiana University - School of Public & Environmental Affairs ( email )
1315 East Tenth Street
Bloomington, IN 47405
United States

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