Beggar Thy Neighbor? Property Taxation of Vacation Homes

@article{Anderson2006BeggarTN,
  title={Beggar Thy Neighbor? Property Taxation of Vacation Homes},
  author={Nathan B. Anderson},
  journal={National Tax Journal},
  year={2006},
  volume={59},
  pages={757 - 780}
}
Owners of vacation homes pay local property taxes, yet cannot vote on local referenda. From the standpoint of full-time residents, significant numbers of vacation homes reduce the real costs of public spending, since vacation home owners pay property taxes but consume very few public services. A one-time change in Minnesota tax assessments of vacation property in 1996 affords the opportunity to identify the effect of vacation property on local spending. The results suggest that a one-percent… Expand
Effects of vacation properties on local education budgets
Abstract Residents of school districts with large percentages of vacation properties have the opportunity to export a portion of their school taxes onto the owners of those vacation properties. ThoseExpand
The effect of property taxes on vacation home growth rates: Evidence from Michigan
The Tiebout model assumes that individuals sort to the jurisdiction which best matches their fiscal preferences. However, there is a paucity of reliable estimates for the impact of tax changes onExpand
Local Amenities and Rents: Tiebout Takes a Vacation
This paper considers a two-community model with free mobility, public expenditures set by majority voting, amenities that differ across communities, and two types of taxpayers sorting acrossExpand
Vacation homes and regional economic development
ABSTRACT This paper studies the relationship between vacation homes and regional development. Vacation homes are often in peripheral regions with relatively low standards of living. SeasonalExpand
Seasonal Homes and the Local Property Tax: Evidence from New York State
This study examines the growth of seasonal (i.e., second or vacation) homes and their impact on local property tax rates using evidence from towns and villages in New York State between 1990 andExpand
The Effect of Property Taxes on Location Decisions:Evidence from the Market for Vacation Homes
The Tiebout model assumes that individuals 'vote with their feet' and choose to locate in the jurisdiction which best matches their fiscal preferences. In this paper, we test Tiebout's votingExpand
No relief: Tax prices and property tax burdens ☆
In 2001 the state of Minnesota reduced the weights assigned to non-residential property in local property tax bases, which increased residents' price of raising property tax revenue and affords theExpand
An Insurance Model of Property Tax Limitations
Forty-three states in the United States have legal limits on local property taxation. These limits constrain increases in local government revenues, increases in property values, and the level of taxExpand
Property Taxation as Compensation for Local Externalities: Evidence from Large Plants
Large capital infrastructure projects often create important regional benefits, but impose substantial negative harms on nearby residents. When local jurisdictions have control over land use, spatialExpand
Estimating the Responsiveness of Residential Capital Investment to Property Tax Differentials
The New View of property tax incidence implies very specific impacts on the investment decision faced by developers and thus implications for tax policies enacted by local policy makers.Expand
...
1
2
3
...

References

SHOWING 1-10 OF 34 REFERENCES
Local property taxation with external land ownership
Abstract When housing in a local jurisdiction is produced using perfectly mobile capital and land owned by non-residents, a property tax on housing results in tax exporting. This paper examines howExpand
Community Heterogeneity and Local Response to Fiscal Incentives
One of the most important functions of local government is providing public education. There is, however, variation in preferences for school expenditure among different local groups. How theExpand
Federal Deductibility and Local Property Tax Rates
In current discussions of tax reform in the United States, there is considerable controversy concerning the effects of allowing individuals to deduct state and local taxes when calculating theirExpand
Tax competition, tax exporting and higher-government choice of tax instruments for local governments
Abstract This paper presents a theoretical model with tax exporting due to external ownership of a fraction θ of the land in each local jurisdiction. There are n local jurisdictions in a metropolitanExpand
LOCAL EDUCATION EXPENDITURES, FISCAL CAPACITY, AND THE COMPOSITION OF THE PROPERTY TAX BASE
The education expenditure implications of the composition of the local property tax base are examined in the context of the median voter, individualistic utlity maximization expenditure model. On theExpand
Micro Estimates of Public Spending Demand Functions and Tests of the Tiebout and Median-Voter Hypotheses
Responses to questions given to a random sample of Michigan households are used to estimate public spending demand functions. While income and price elasticities are similar to those obtained fromExpand
Price specification and the demand for public goods
Abstract Nearly all public expenditure demand studies define the marginal price for publicly provided goods as the household's share of the local property tax burden, or what is often called the tax-Expand
Micro-Based Estimates of Demand Functions for Local School Expenditures
We devise and apply a new method for estimating demand for local public goods from survey data. Individuals' responses to questions about whether they want more or less of various public goods areExpand
THE DEMAND FOR PUBLIC GOODS IN THE PRESENCE OF TAX EXPORTING
Conventionally, tax exporting is thought to lower the effective cost of public services, thereby creating an incentive to increase public expenditure. This paper shows, however, that the effect ofExpand
Tiebout bias on the demand for local public goods
Abstract Empirical work estimating the demand for local public goods has been based upon the median voter model. It has generally proceeded with little consideration given to the possibility ofExpand
...
1
2
3
4
...