County‐Level Property Tax Rate Competition
Kyle A. Kopplin
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.
Evidence weight
Balanced mode · F 0.40 / M 0.15 / V 0.05 / R 0.40
| F · citation impact | 0.50 × 0.4 = 0.20 |
| M · momentum | 0.50 × 0.15 = 0.07 |
| V · venue signal | 0.50 × 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.