Abstract

http://ssrn.com/abstract=2167999
 


 



The Role of Tax Limitation in New York State's Property Tax Burden


Mike Hattery


Rockefeller College of Public Affairs and Policy

Yi (Elaine) Lu


City University of New York (CUNY)

2008

Municipal Finance Journal, Vol. 29, Issue 3, pp. 27-43, Fall 2008

Abstract:     
Direct voter involvement (or even the potential for direct involvement) in policymaking through initiatives, referenda, and other mechanisms has forever altered the governance landscape in many municipalities. Nowhere is this more evident than the causes and consequences of tax and expenditure limitations (TELs). This paper explores the recent history and potential implications of a particular kind of TEL — property tax rate limitations — for municipalities in New York. The authors use an innovative simulation approach to show that rate limitations might be a fiscally sound and politically effective option for lawmakers who seek to provide tax relief while not causing substantial fiscal harm to municipalities.

Number of Pages in PDF File: 17

Keywords: property tax, expenditure, limitation, tax burden

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Date posted: October 29, 2012  

Suggested Citation

Hattery, Mike and Lu, Yi (Elaine), The Role of Tax Limitation in New York State's Property Tax Burden (2008). Municipal Finance Journal, Vol. 29, Issue 3, pp. 27-43, Fall 2008. Available at SSRN: http://ssrn.com/abstract=2167999

Contact Information

Mike Hattery
Rockefeller College of Public Affairs and Policy ( email )
1400 Washington Avenue
Albany, NY 12222
United States
HOME PAGE: http://www.albany.edu/polis
Elaine Yi Lu (Contact Author)
City University of New York (CUNY) ( email )
695 Park Avenue
New York, NY 10021
United States
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