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首页> 外文会议>Public management research conference : Seeking excellence in a time of change >Does Special Districts Reduce Local Property Tax across U.S. Metropolitan Areas?
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Does Special Districts Reduce Local Property Tax across U.S. Metropolitan Areas?

机译：特殊地区是否会降低美国大都会地区的地方财产税？

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Special districts as a share of all governments have increased from 10.5 percent to 41.8 percent in 1952-2007. Public choice theory indicates that increased number of special districts could reduce tax burden through inter-jurisdictional competition. Institutional reform advocates argue that special districts should be consolidated to promote local government cooperation and economics of scale. Previous studies confirmed that higher number of special districts is associated with higher local expenditure or tax revenue. Those studies combine special districts and school districts together. Yet special districts and school districts might play different roles in contributing the local government property tax revenue. Special districts count 42% of total local governments in 2007 and collect 4% property taxes. School districts take 15% of the total local government count and 43% property tax. When this study separates special districts from school districts, I find metropolitan areas with more special districts are associated with lower property tax. Municipalities do not affect public sector size, which contradicts previous finding. State tax/expenditure limit policy actually associate larger public sector. Using the number of special districts in 1942 as the instrument, the finding from two stages least square analysis is the same. It implies that special districts might be an efficient governmental form to provide local public services. Further research is needed to interpret the difference results from models with school districts and those excluding school districts.
机译：特别地区在所有政府中所占的份额在1952-2007年间从10.5％增加到了41.8％。公共选择理论表明，增加特殊地区的数量可以通过跨省竞争来减轻税收负担。机构改革的倡导者认为，应该合并特殊地区，以促进地方政府的合作和规模经济。先前的研究证实，特殊地区的增加与当地支出或税收的增加有关。这些研究将特殊地区和学区结合在一起。但是，特殊地区和学区在贡献地方政府财产税收入中可能扮演不同的角色。特区在2007年占地方政府总数的42％，并征收4％的财产税。学区占地方政府总预算的15％，征收物业税43％。当本研究将特殊地区与学区分开时，我发现具有更多特殊地区的大都市地区与较低的财产税相关联。市政当局不影响公共部门的规模，这与先前的发现相矛盾。国家税收/支出限制政策实际上与更大的公共部门相关。使用1942年特殊地区的数量作为工具，从两个阶段的最小二乘分析得出的结果是相同的。这意味着特殊地区可能是提供本地公共服务的有效政府形式。需要进一步研究以解释与学区和不包括学区的模型之间的差异结果。

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