Support for Alternative Local Government Revenues

Autor: Ronald C. Fisher, Zachary Kuloszewski, Robert W. Wassmer
Rok vydání: 2019
Předmět:
Zdroj: SSRN Electronic Journal.
ISSN: 1556-5068
DOI: 10.2139/ssrn.3433929
Popis: Our objective is an assessment of individual preferences for various revenue options for local government to address inadequate service spending or revenue shortfalls. California offers an especially interesting place to explore such attitudes given Proposition 13 and the resulting decrease in its reliance on property taxation. Using individual survey responses found in a CalSpeaks Survey representative of all Californians in late 2016, we find a preference for sales tax and fees over the property tax. Regression analysis reveals that political ideology affects revenue preferences, with progressives more likely to prefer the property tax and conservatives to prefer fees. Personal circumstances – including income, homeownership, children in schools, and public service satisfaction – also affect revenue preferences. These findings highlight the challenges that policymakers face in generating/maintaining support for property taxes as a local government funding mechanism.
Databáze: OpenAIRE