Strategic Interaction Among Overlapping Local Jurisdictions

This article explores the strategic interactions between overlapping counties and school districts within the context of property tax policy. Overlapping local governments share either part or all of their property tax bases and therefore may take into account each other’s tax policies when deciding...

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Bibliographic Details
Published in:American review of public administration 2018-08, Vol.48 (6), p.584-595
Main Author: Brien, Spencer T.
Format: Article
Language:English
Subjects:
Counties
Dynamic models
Economic models
Jurisdiction
Local government
Policies
Property taxes
School districts
State court decisions
Tax rates
Taxation
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Summary:This article explores the strategic interactions between overlapping counties and school districts within the context of property tax policy. Overlapping local governments share either part or all of their property tax bases and therefore may take into account each other’s tax policies when deciding their annual property tax rate. A dynamic model is developed to analyze how property tax rate determination is influenced by the fiscal policies of both overlapping and neighboring local jurisdictions. The results suggest a short-term mimicking effect that is largely canceled out the following period. These findings help to develop a more complete understanding of how the broader set of environmental and institutional attributes of local governments influence their fiscal policies.
ISSN:0275-0740
1552-3357
DOI:10.1177/0275074017725401