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1.
ABSTRACT Tax Increment Financing (TIF) is a popular yet controversial tool that allows local governments to use property tax revenue to fund the public costs of economic development. Since TIF gives one local government the power to affect the tax bases of the overlapping jurisdictions, there is uncertainty and argument on the part of government officials and taxpayers as to who really finances the program. To evaluate the alternative contentions, this paper presents a general methodology that identifies which taxpayers in which locations fund the TIF's expenditures, and sets forward the conditions under which such a local economic development policy can be beneficial to taxpayers. The paper applies the model to study the TIF program currently active in downtown Des Moines, Iowa. The evidence indicates that the taxpayers in the entire metropolitan area subsidized the downtown activities in the early years, but now pay lower property tax rates due to the city's TIF-financed urban revitalization program. 相似文献
2.
This research examines tax increment financing (TIF), a widely used economic development tool, and property values to determine whether TIFs capture activity that would have occurred anyway. Using 2003–2012 data from Indiana counties, we test a two‐stage model focusing on TIF adoption (stage 1) and impact on assessed value within the TIF district and outside the TIF district (stage 2). Model results show that TIF adoption is positively related to TIF use in surrounding counties, median household income and employment growth, which suggests that TIF is used to capture existing growth. The results of the impact model show that as the share of county assessed value in TIF increases, assessed value in non‐TIF areas decreases and assessed value within TIF districts does not increase, which raises concerns about the efficacy of TIF. 相似文献
3.
JOHN D. WONG 《Growth and change》1996,27(3):313-326
The aim of this study is to broaden the understanding of the impact of tourism on local government expenditures. Specifically, a regression model is developed to examine the hypothesis that there is a direct relationship between the degree of reliance of the local economy on tourism and local government expenditures. This study indicates that the degree of reliance of a local economy on tourism does have a statistically significant impact on the level of capital outlays, transportation, police protection, fire protection, corrections, parks and recreation, financial administration, and general government administration expenditures. This analysis indicates that the share of tourism in the local economy can influence expenditures on a variety of local government services, thus tourism should not be regarded as a totally costless instrument of economic development. 相似文献
4.
林地使用权流转收益是否合理,关系到流转权益各方的切身利益与林权制度改革配套措施建设成效。借助相关基础数据与理论模型,分析2000—2011年度福建邵武市不同立地质量的林地使用权理论流转收益,认为木材价格的不断上涨及政府的政策性税改让利是理论流转收益不断攀升的主要原因。研究发现,闽政文[2005]50号及南委[2007]37号文件规定的林地使用权价格明显低于林地理论流转收益,林农及基层经济组织并不能共享土地经营权流转剩余收益;延平区政府的林地定价在一定程度上可以作为邵武市林地流转的价格依据及政府制定流转政策的价格参照。创新林地使用权流转价格形成机制是合理调配权益各方利益争端,实现利润共享的必然选择。 相似文献
5.
The Marketplace Fairness Act (S. 743) recently passed by the U.S. Senate may portend a national move toward states imposing sales taxes for business‐to‐consumer e‐retail purchases. While much of the policy debate surrounding this question has focused on trade creation versus diversion, there are likely distinct compositional effects at the state level, which will affect both economic activity and tax revenue. Consumers are clearly hurt by an online sales tax. However, such a policy would seemingly benefit state tax coffers, as well as traditional brick‐and‐mortar retailers and their employees. This paper uses a computable general equilibrium model approach to get a better understanding of the state‐level income, employment, and tax revenue effects of such a policy shift, in particular the likely tradeoffs between these three traditional economic targets across reasonable ranges of price elasticities. 相似文献
6.
This study employs a dynamic computable general equilibrium (CGE) model of Ohio to evaluate the effect of a state corporate tax cut. The innovative features of this study are (1) the use of the cost of capital concept, (2) dynamic adjustment mechanisms in factor markets, and (3) incorporation of public goods in the household utility function and firms' production functions. The model results indicate that the stimulatory effects of tax cuts for economic development are muted when effects of public expenditures on the productivity of private capital and the migration of households are taken into account. This is because the reduction in public expenditure due to the tax cut implies (1) lower productivity for private industries and (2) lower levels of labor in-migration during the initial several periods after the policy shock as compared to the pre-policy sequence of equilibria. This study shows that evaluation of tax policy without simultaneously considering the effect of public goods can be misleading. 相似文献
7.
This study examines the impact of tax rates and tax rate differentials in a trade area on local sales tax revenues. Sales data for FY 1986 were analyzed for the 75 nonmetropolitan communities in Oklahoma with populations between 2,500 and 50,000. Multiple regression techniques were used to estimate local tax revenues as a function of tax rates, tax rate differential and local community economic and locational attributes. The results indicate that the tax rate differential was not significantly related to local revenue collection in the overall sample, but that the differential was significant for rural communities with relatively higher tax rates. Tax rate, income, service sector employment and a gravity factor were also significant influences on local sales tax revenues. These results imply that, because of the unique characteristics of rural retail markets and the dominance of rural trade centers, these rural trade center cities are able to raise local tax rates and effectively export tax burden to nonresidents without significantly affecting their retail sales when the tax differential is not a large one. 相似文献
8.
Jacques Poot 《Growth and change》2000,31(4):516-546
This paper provides a synthesis of the 1983–98 published literature on the empirical evidence regarding the interaction between government policies and growth. Five policy areas are considered: general government consumption, tax rates, education expenditures, defense and public infrastructure. The most conclusive results in the literature relate to the positive impact of education expenditures on growth. Public infrastructure also appears important. Regression analysis remains the most commonly adopted research methodology. A better link with current theories will be obtained when parameter calibration methods formicro‐foundations based models replace parameter estimation of regression models with ad hoc specifications. Nonetheless, there remain severe limitations on what can be learned for policy from highly aggregative models of endogenous growth. Better data are needed at the regional macro and meso levels to complement thecurrently available pooled cross‐section time‐series country data. The potential endogeneity of government fiscal variables can be resolved through the selection of appropriate instrumental variables, such as those that arise in cases of “natural experiments”. 相似文献
9.
为了提高经济发展质量,适应经济新常态下经济增速放缓,逐步降低地方政府对土地财政的依赖程度,研究探索新的土地财政方式。运用数据分析法、实证分析法等方法,对中国土地财政的产生及影响、经济新常态下地方政府对土地财政的依赖性进行分析。探索出适合现实情况的土地出让金制度、为中国现行城市化评定标准引入更多的参考依据以及加快开征房地产税等渐进性的土地财政转型路径。以期在土地财政转型期间地方政府有较为充足的财政收入,为发展实体经济提供一定的保障,助推中国经济发展质量提升。 相似文献
10.
DAYTON M. LAMBERT CHRISTOPHER D. CLARK MICHAEL D. WILCOX WILLIAM M. PARK 《Growth and change》2009,40(4):619-648
The effects of migrating seniors on the provision of local public services in rural communities is growing in importance because of the large number of retiring baby boomers and the increasing rate at which these retirees are locating outside traditional retirement destinations. Some communities are optimistic about attracting and retaining retirees as an economic development strategy, but others are concerned that inmigrating seniors may be reluctant to support local public services, such as education, bringing with them “Gray Peril.” This article attempts to clarify questions regarding the Gray Peril hypothesis and local ability and willingness to fund education in Tennessee, an increasingly popular retirement destination. To this end, county per pupil education expenditure growth is explained by growth trends in local property tax assessment and sales tax revenue, and migration patterns of the retirement‐aged population from 1962 to 2002. 相似文献
11.
Previous research shows that when changes in national commodity and income tax rates affect labor supply decisions differently, relative rates can be altered to increase welfare. In the U.S., 40 states impose both a sales and income tax; however, the reliance varies widely. This paper uses a computable general equilibrium model to examine tax policy changes in Colorado. The findings suggest that the revenue neutral changes to income and sales tax rates can affect both the level of economic activity and the distribution of income. When labor force participation is highly sensitive to income tax rate changes—which this paper suggests is the case—progressive changes to Colorado's tax policy changes can both reduce inequality and increase output and employment. 相似文献
12.
The potential interactions among governmental policies, investments andeconomic growth are complex and manifold. This paper will perform a systematic comparative analysis of the various economic insights that are currently available on these complex relationships, both theoretically (by a selective literature review) and empirically (by reviewing the empirically obtained insights). Despite the wide variety of potential theoretical relationshipsbetween government expenditures, taxation and growth, most empirical analyses are restricted to simple linear regressions of growth on some measure of government expenditures. We will indicate directions for future empirical research that may enrich our knowledge about the complex relationship between fiscal policies and economic growth, not only nationally but also regionally. 相似文献
13.
ABSTRACT Concerns with the equity of societal income distribution typically underpin the provision of government subsidies to low‐income households, in which such subsidies are commonly believed to reduce economic growth. Using a regional computable general equilibrium (CGE) model, this study examines the equity and growth aspects of subsidizing formal child care services for low‐income households at the state level. The results suggest that state government subsidization of formal child care services does not necessarily reduce the level of economic activity, even when accounting for negative growth effects of tax increases required to finance the subsidies. The CGE model also reveals economic impacts on households and industry sectors not directly affected by the subsidies, impacts that would be omitted from a partial equilibrium microeconometric appraisal. 相似文献
14.
基于敏感性分析的规模化养猪场沼气工程经济效益评价——以建瓯市健华猪业有限公司青州养殖场为例 总被引：2，自引：0，他引：2
基于敏感性分析方法,以建瓯市健华猪业有限公司青州养殖场为例对规模化养猪场沼气工程的经济效益进行评价。结果表明：规模化养猪场沼气工程的经济效益对政府补贴以及沼气、沼液和沼渣的利用率变动较敏感,应通过提高沼气工程项目副产品的利用率以及加大财政政策扶持力度等手段推进规模化养猪场沼气工程的持续健康发展。 相似文献
15.
Municipal annexation is the most common form of local government boundary change and can have profound impacts on the annexing municipality as well as the area being annexed. While urban scholars have often touted the economic benefits of annexation for municipalities, little research has been conducted on the effect of annexation type on the economic well‐being of a municipality. Do voluntary annexations result in a larger economic windfall for annexing municipalities? Do involuntary annexations cost more? This study examined more than 6,000 annexations conducted by North Carolina municipalities between 1990 and 2000 in order to explore the impact annexation methodology had on municipal fiscal health. The results reveal that during the study period annexation resulted in a decrease in municipal fiscal health for North Carolina municipalities and that involuntary annexation had a particularly detrimental effect. This finding contradicts much of the previous research on the economic benefits of annexation for municipalities. 相似文献
16.
Economic argumentation for urban development should be the foundation of urban planning,because the economic development is the basis of urban development.In this paper,the connotation,types and composition of the economic costs of urbanization are discussed and the economic costs of urbanization in Chongqing municipality are calculated according to its economic and social development.On this basis,the future level of urbanization is calculated in the light of the economic capabilities to bring along development of urbanization in Chongqing municipality and the demand of funds for urban development in the future is calculated according to the economic costs of urbanization in Chongqing municipality. 相似文献
17.
Environmental innovation is the fundamental support for sustainable development. Exploiting Chinese provincial panel data from 2007 to 2017, this study investigates the impacts of fiscal decentralization on environmental innovation. In particular, we discuss the regulating role of government’s environmental protection expenditures relying on the mediator effect model. The empirical analyses show that fiscal decentralization cannot only directly promote environmental innovation, but also indirectly weaken environmental innovation through the environmental protection expenditure of the local government. The overall performance is that fiscal decentralization promotes environmental innovation. It is noteworthy that there is regional heterogeneity in the impact of fiscal decentralization on environmental innovation. The impact in the east is significantly higher than in the central and western regions in China. 相似文献
18.
As a municipality directly under central government, Chongqing has a dual economic structure. We can't break away from its history and realistic condition while studying its urbanization development model. In this paper, taking the theory of urbanization development as the foundation, fully using the experience in urbanization of developed area for reference in combination with the reality in Chongqing, the urbanization development model for Chongqing is put forward as "metropolitan area + dot-axle type town strap", that is, taking metropolis area as the center and Yangtze river and Line 319 (Yuhai Railway) as the development axle and the towns along the axle as the node, the development is carried out like a string of beads to form a network type urban system with metropolitan area as center and cities such as Wanzhou, Fuling and Qianjiang etc along Yangtze River as the regional center. 相似文献
19.
中国开征化肥税的政策设想 总被引：1，自引：0，他引：1
随着中国社会主义市场经济的建立和税制改革的进一步深化,传统农业的发展模式受到考验,开始向都市农业转型,进而使农村面源污染问题不断升级;在农村面源的污染源中,化肥污染的态势得不到有效的抑制,已经形成了以水污染、土壤污染、空气污染为主的化肥面源污染域。化肥的污染治理逐渐引起了社会的广泛关注,在政府管理的过程中已经由传统的行政手段和微观管理为主的模式向宏观、间接手段为主,直接手段为辅的多元化模式转变。通过课征化肥税来保护环境,已成为保护农业环境尤其是面源环境的必然要求。研究面源环境治理,以相关理论基础为立脚点,从理论层面和实践层面分析了开征化肥税的必要性,根据化肥税设立的原则提出了化肥税的基本思想,并探讨了开征化肥税需要解决的关键性问题,促进各级政府有效发挥其职能,对所处的环境进行有效的管制,发展经济的同时保护环境。 相似文献
20.
The Reagan administration's “New Federalism” and tax reform proposals were expected to have chilling effects on growth of state and local government revenues and expenditures. This paper examines the hypothesis that there was a structural break in state and local government fiscal behavior in the 1980s. Although the evidence is far from conclusive, it does suggest some different fiscal patterns in this decade. However, the real structural break appears to have occurred in the late 1970s and these trends have continued during the Reagan years. 相似文献