Leviathan or public steward? Evidence on local government taxing behavior from New York State

AM Aldag, ME Warner, Y Kim - Publius: The Journal of …, 2019 - academic.oup.com
Fiscal federalism argues local governments compete to provide optimal tax-service bundles
as responsible public stewards. In contrast, Leviathan theories argue tax and expenditure …

The distributional effects of property tax constraints on school districts

L Sorensen, Y Kim, M Hwang - National Tax Journal, 2021 - journals.uchicago.edu
Many states in recent decades enacted laws that limit the collection of property taxes. This
study examines the impacts of New York State's 2011 tax cap on education revenues and …

Do Property Tax Limitations Affect the Ability of Local Governments to Deliver Public Services?

K Hanratty - 2021 - search.proquest.com
As property tax limitations (or “Tax Caps”) have grown in popularity as an instrument of tax
policy, so too has the literature surrounding them grown. This literature, however, has …

[PDF][PDF] Property Tax Caps and the Opportunity Gap Between Low-and High-Wealth School Districts

L Sorensen, Y Kim, M Hwang - researchgate.net
Since the late 1970s, many states have instituted laws to limit the collection of property
taxes, with downstream implications for local finances and the provision of public services …