County‐Level Property Tax Rate Competition

Kyle A. Kopplin

Public Budgeting & Finance2026https://doi.org/10.1111/pbaf.70011article
ABDC C
Weight
0.50

What the paper says

ABSTRACT This paper estimates heterogeneous strategic responses to nominal property tax rates set by contiguous counties in large U.S. cities between 2010 and 2019. Horizontal fiscal competition has been understudied in the United States due to the difficulty resolving endogeneity. This investigation adds to the empirical literature with three descriptive findings about metropolitan counties. First, suburban counties mimic property tax rates more than urban counties. Second, suburban counties are more likely to mimic regardless of where the influence comes from. Third, more competition lowers property tax rates, but suburban counties still mimic their neighbors more than urban counties.

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https://doi.org/https://doi.org/10.1111/pbaf.70011

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@article{kyle2026,
  title        = {{County‐Level Property Tax Rate Competition}},
  author       = {Kyle A. Kopplin},
  journal      = {Public Budgeting & Finance},
  year         = {2026},
  doi          = {https://doi.org/https://doi.org/10.1111/pbaf.70011},
}

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Evidence weight

0.50

Balanced mode · F 0.40 / M 0.15 / V 0.05 / R 0.40

F · citation impact0.50 × 0.4 = 0.20
M · momentum0.50 × 0.15 = 0.07
V · venue signal0.50 × 0.05 = 0.03
R · text relevance †0.50 × 0.4 = 0.20

† Text relevance is estimated at 0.50 on the detail page — for your query’s actual relevance score, open this paper from a search result.