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Mimicking of Local Tax Burdens Among Neighboring Counties

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  • Helen F. Ladd

    (Duke University)

Abstract
This article contributes to the small literature on the determination of local taxes by testing hypotheses about whether local officials consider the tax burdens of neigh boring counties when making their own decisions about taxes on residents. Based on data for large U.S. counties, evidence of tax mimicking appears first in compar isons of the degree of clustering of tax burdens among neighboring counties within metropolitan areas to that among nonneighboring counties within states. In addition, regression equations based on both 1978 and 1985 data confirm the presence of tax mimicking for total local tax burdens and for property tax burdens, but not for sales tax burdens.

Suggested Citation

  • Helen F. Ladd, 1992. "Mimicking of Local Tax Burdens Among Neighboring Counties," Public Finance Review, , vol. 20(4), pages 450-467, October.
    • Handle: RePEc:sae:pubfin:v:20:y:1992:i:4:p:450-467
    DOI: 10.1177/109114219202000404
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    References listed on IDEAS

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    1. Anne C. Case & James R. Hines, Jr. & Harvey S. Rosen, 1989. "Copycatting: Fiscal Policies of States and Their Neighbors," NBER Working Papers 3032, National Bureau of Economic Research, Inc.
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    3. Inman, Robert P., 1989. "The local decision to tax : Evidence from large U.S. Cities," Regional Science and Urban Economics, Elsevier, vol. 19(3), pages 455-491, August.
    4. Wilson, John D., 1986. "A theory of interregional tax competition," Journal of Urban Economics, Elsevier, vol. 19(3), pages 296-315, May.
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    6. Oates, Wallace E. & Schwab, Robert M., 1988. "Economic competition among jurisdictions: efficiency enhancing or distortion inducing?," Journal of Public Economics, Elsevier, vol. 35(3), pages 333-354, April.
    7. Robert P. Inman, 1989. "The Local Decision to Tax: Evidence from Large U.S. Cities," NBER Working Papers 2921, National Bureau of Economic Research, Inc.
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