An (in)effective tax and expenditure limit (Tel): Why county governments do not utilize their maximum allotted property tax rate (Record no. 524783)
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| fixed length control field | 01596nam a22001457a 4500 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION | |
| fixed length control field | 240117b ||||| |||| 00| 0 eng d |
| 100 ## - MAIN ENTRY--PERSONAL NAME | |
| Personal name | Decker, John W. |
| 245 ## - TITLE STATEMENT | |
| Title | An (in)effective tax and expenditure limit (Tel): Why county governments do not utilize their maximum allotted property tax rate |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. (IMPRINT) | |
| Place of publication, distribution, etc | Public Administration: An international Quarterly |
| 300 ## - PHYSICAL DESCRIPTION | |
| Extent | 101(2), Jun, 2023: p. 376-390 |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc | Tax and expenditure limits (TELs) are restrictions placed on governments limiting their ability to collect and spend revenue. Residents support these TELs, as they desire lower tax burdens and more government efficiency; yet, residents still desire the same level of public services. Property tax rate limits, a specific type of TEL, are placed upon local governments to limit their ability to collect revenue and expand authority. Rate limits were implemented on the assumption that governments would tax at their highest maximum possible rate, but this is not always the case. This article studies why some local governments choose not to utilize their maximum allotted property tax rate. Using an open systems governance approach, a panel data analysis was conducted using data from 67 Florida counties from 2008 to 2017. Results of the analysis show that the use of special districts and the age of the residential population have significant effects on property tax rate decisions. – Reproduced https://onlinelibrary.wiley.com/doi/10.1111/padm.12756 |
| 773 ## - HOST ITEM ENTRY | |
| Main entry heading | Public Administration: An international Quarterly |
| 906 ## - LOCAL DATA ELEMENT F, LDF (RLIN) | |
| Subject DIP | TAXATION |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) | |
| Item type | Articles |
| Withdrawn status | Lost status | Source of classification or shelving scheme | Damaged status | Not for loan | Permanent location | Current location | Date acquired | Serial Enumeration / chronology | Barcode | Date last seen | Koha item type |
|---|---|---|---|---|---|---|---|---|---|---|---|
| Indian Institute of Public Administration | Indian Institute of Public Administration | 2024-01-17 | 101(2), Jun, 2023: p. 376-390 | AR130589 | 2024-01-17 | Articles |