subject:(Property tax relief)

1. Brien, Spencer T. Three Essays on the Formation and Finance of Local Governments.

Degree: PhD, Public Management and Policy, 2012, Georgia State University

URL: https://scholarworks.gsu.edu/pmap_diss/37

► This dissertation follows a three-essay format. Each essay evaluates a different fiscal institution from a public administration perspective. In the first essay I examine… (more)

▼ This dissertation follows a three-essay format. Each essay evaluates a different fiscal institution from a public administration perspective. In the first essay I examine whether state-funded property tax exemptions are effective in reducing the property taxes. This class of exemption is characterized by a grant from state to local governments that is intended to replace property tax revenue and lower property tax payments. Two separate theories of local fiscal behavior predict that that price effects and fiscal illusion will reduce the effectiveness of this type of tax relief. I test these predictions using panel regression analysis on county-level data from Georgia. I find that only two thirds of the revenue allocated to this program is actually used for tax relief. In the second essay I test a model of the property tax in which the levy is set to balance the difference between budgeted expenditures and expected receipts from all other revenue sources. This model demonstrates how the property tax can be used to offset unexpected changes to other revenues given a change in personal income. This model is contrasted with an alternative model in which expenditures are budgeted after expected total revenues have been determined. I will estimate both models for local governments in Georgia and test which more accurately describes local fiscal performance. I will also use both to predict changes to the property tax over a period of time and measure which model generated the more accurate forecast. Unlike the first two papers, which are quantitative analyses of fiscal data, this chapter is a case study of the contract city model of governance as implemented in the newly incorporated city of Sandy Springs, Georgia. I investigate whether the scope of outsourcing in contract cities creates additional challenges for city officials that manage contractor performance. I evaluate the incentive structures in the contract agreements that influence the principal-agent relationship using a textual analysis research method. I find that certain combinations of municipal functions in a single public-private partnership creates the potential for negative synergies to arise which would increase the difficulty of monitoring and managing the private partner. Advisors/Committee Members: Dr. David L. Sjoquist, Dr. Robert J. Eger, Dr. W. Bartley Hildreth, Dr. Gregory B. Lewis, Dr. Douglas S. Noonan, Dr. Jonathan Rork.

Subjects/Keywords: property tax; contract cities; local government; tax relief; government outsourcing; tax exemption

…provide property tax relief to homeowners. As of 2007, 47 states offer homeowners either a… …relief programs transfer state funds to local governments to replace property tax revenues… …of property tax relief program – a statefunded homestead exemption. These programs… …based on its effectiveness at providing property tax relief. Does the grant actually replace… …property tax revenue or do local governments use property tax relief funds to boost spending? I…

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APA (6^th Edition):

Brien, S. T. (2012). Three Essays on the Formation and Finance of Local Governments. (Doctoral Dissertation). Georgia State University. Retrieved from https://scholarworks.gsu.edu/pmap_diss/37

Chicago Manual of Style (16^th Edition):

Brien, Spencer T. “Three Essays on the Formation and Finance of Local Governments.” 2012. Doctoral Dissertation, Georgia State University. Accessed March 04, 2021. https://scholarworks.gsu.edu/pmap_diss/37.

MLA Handbook (7^th Edition):

Brien, Spencer T. “Three Essays on the Formation and Finance of Local Governments.” 2012. Web. 04 Mar 2021.

Vancouver:

Brien ST. Three Essays on the Formation and Finance of Local Governments. [Internet] [Doctoral dissertation]. Georgia State University; 2012. [cited 2021 Mar 04]. Available from: https://scholarworks.gsu.edu/pmap_diss/37.

Council of Science Editors:

Brien ST. Three Essays on the Formation and Finance of Local Governments. [Doctoral Dissertation]. Georgia State University; 2012. Available from: https://scholarworks.gsu.edu/pmap_diss/37

2. Brien, Spencer T. Three essays on the formation and finance of local governments.

Degree: PhD, Public Policy, 2011, Georgia Tech

URL: http://hdl.handle.net/1853/42890

► This dissertation follows a three-essay format. Each essay evaluates a different fiscal institution from a public administration perspective. In the first essay I examine whether… (more)

▼ This dissertation follows a three-essay format. Each essay evaluates a different fiscal institution from a public administration perspective. In the first essay I examine whether state-funded property tax exemptions are effective in reducing the property taxes. This class of exemption is characterized by a grant from state to local governments that is intended to replace property tax revenue and lower property tax payments. Two separate theories of local fiscal behavior predict that that price effects and fiscal illusion will reduce the effectiveness of this type of tax relief. I test these predictions using panel regression analysis on county-level data from Georgia. I find that only two thirds of the revenue allocated to this program is actually used for tax relief. In the second essay I test a model of the property tax in which the levy is set to balance the difference between budgeted expenditures and expected receipts from all other revenue sources. This model demonstrates how the property tax can be used to offset unexpected changes to other revenues given a change in personal income. This model is contrasted with an alternative model in which expenditures are budgeted after expected total revenues have been determined. I will estimate both models for local governments in Georgia and test which more accurately describes local fiscal performance. I will also use both to predict changes to the property tax over a period of time and measure which model generated the more accurate forecast. Unlike the first two papers, which are quantitative analyses of fiscal data, this chapter is a case study of the contract city model of governance as implemented in the newly incorporated city of Sandy Springs, Georgia. I investigate whether the scope of outsourcing in contract cities creates additional challenges for city officials that manage contractor performance. I evaluate the incentive structures in the contract agreements that influence the principal-agent relationship using a textual analysis research method. I find that certain combinations of municipal functions in a single public-private partnership creates the potential for negative synergies to arise which would increase the difficulty of monitoring and managing the private partner. Advisors/Committee Members: David Sjoquist (Committee Member), Douglas Noonan (Committee Member), Greg Lewis (Committee Member), Jon Rork (Committee Member), Robert J. Eger III (Committee Member), W. Bartley Hildreth (Committee Member).

Subjects/Keywords: Property tax; Contract cities; Local government; Property tax; Tax relief; Government outsourcing; Local government; Local finance Accounting; Tax exemption; Property tax; Municipal services Contracting out

…provide property tax relief to homeowners. As of 2007, 47 states offer homeowners either a… …relief programs transfer state funds to local governments to replace property tax revenues… …of property tax relief program – a statefunded homestead exemption. These programs… …based on its effectiveness at providing property tax relief. Does the grant actually replace… …property tax revenue or do local governments use property tax relief funds to boost spending? I…

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APA (6^th Edition):

Brien, S. T. (2011). Three essays on the formation and finance of local governments. (Doctoral Dissertation). Georgia Tech. Retrieved from http://hdl.handle.net/1853/42890

Chicago Manual of Style (16^th Edition):

Brien, Spencer T. “Three essays on the formation and finance of local governments.” 2011. Doctoral Dissertation, Georgia Tech. Accessed March 04, 2021. http://hdl.handle.net/1853/42890.

MLA Handbook (7^th Edition):

Brien, Spencer T. “Three essays on the formation and finance of local governments.” 2011. Web. 04 Mar 2021.

Vancouver:

Brien ST. Three essays on the formation and finance of local governments. [Internet] [Doctoral dissertation]. Georgia Tech; 2011. [cited 2021 Mar 04]. Available from: http://hdl.handle.net/1853/42890.

Council of Science Editors:

Brien ST. Three essays on the formation and finance of local governments. [Doctoral Dissertation]. Georgia Tech; 2011. Available from: http://hdl.handle.net/1853/42890

Michigan State University

3. Lee, Hyunsung. A study on relationship between local utilization of manufacturing property tax abatement and local conditions in Michigan cities.

Degree: PhD, Urban and Regional Planning Program, College of Social Science, 1999, Michigan State University

URL: http://etd.lib.msu.edu/islandora/object/etd:30361

Subjects/Keywords: Manufacturing industries – Taxation – Michigan; Property tax relief – Michigan; Urban economics; Tax remission – Michigan; Fiscal policy – Michigan

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APA · Chicago · MLA · Vancouver · CSE | Export to Zotero / EndNote / Reference Manager

APA (6^th Edition):

Lee, H. (1999). A study on relationship between local utilization of manufacturing property tax abatement and local conditions in Michigan cities. (Doctoral Dissertation). Michigan State University. Retrieved from http://etd.lib.msu.edu/islandora/object/etd:30361

Chicago Manual of Style (16^th Edition):

Lee, Hyunsung. “A study on relationship between local utilization of manufacturing property tax abatement and local conditions in Michigan cities.” 1999. Doctoral Dissertation, Michigan State University. Accessed March 04, 2021. http://etd.lib.msu.edu/islandora/object/etd:30361.

MLA Handbook (7^th Edition):

Lee, Hyunsung. “A study on relationship between local utilization of manufacturing property tax abatement and local conditions in Michigan cities.” 1999. Web. 04 Mar 2021.

Vancouver:

Lee H. A study on relationship between local utilization of manufacturing property tax abatement and local conditions in Michigan cities. [Internet] [Doctoral dissertation]. Michigan State University; 1999. [cited 2021 Mar 04]. Available from: http://etd.lib.msu.edu/islandora/object/etd:30361.

Council of Science Editors:

Lee H. A study on relationship between local utilization of manufacturing property tax abatement and local conditions in Michigan cities. [Doctoral Dissertation]. Michigan State University; 1999. Available from: http://etd.lib.msu.edu/islandora/object/etd:30361

Rutgers University

4. Clayton, Spencer T., 1983. Tax abatements and gentrification: how government policy disrupts communities.

Degree: PhD, Gentrification – Pennsylvania – Philadelphia, 2019, Rutgers University

URL: https://rucore.libraries.rutgers.edu/rutgers-lib/60703/

►

Urban municipal governments often face challenges when redeveloping their distressed centers. In 2000, the City Council of Philadelphia passed a series of bills modifying its… (more)

Subjects/Keywords: Public Affairs; Property tax relief – Pennsylvania – Philadelphia

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APA (6^th Edition):

Clayton, Spencer T., 1. (2019). Tax abatements and gentrification: how government policy disrupts communities. (Doctoral Dissertation). Rutgers University. Retrieved from https://rucore.libraries.rutgers.edu/rutgers-lib/60703/

Chicago Manual of Style (16^th Edition):

Clayton, Spencer T., 1983. “Tax abatements and gentrification: how government policy disrupts communities.” 2019. Doctoral Dissertation, Rutgers University. Accessed March 04, 2021. https://rucore.libraries.rutgers.edu/rutgers-lib/60703/.

MLA Handbook (7^th Edition):

Clayton, Spencer T., 1983. “Tax abatements and gentrification: how government policy disrupts communities.” 2019. Web. 04 Mar 2021.

Vancouver:

Clayton, Spencer T. 1. Tax abatements and gentrification: how government policy disrupts communities. [Internet] [Doctoral dissertation]. Rutgers University; 2019. [cited 2021 Mar 04]. Available from: https://rucore.libraries.rutgers.edu/rutgers-lib/60703/.

Council of Science Editors:

Clayton, Spencer T. 1. Tax abatements and gentrification: how government policy disrupts communities. [Doctoral Dissertation]. Rutgers University; 2019. Available from: https://rucore.libraries.rutgers.edu/rutgers-lib/60703/

Ryerson University

5. Cameron, Aaron, R. Reviewing the effectiveness of heritage property tax relief programs in Ontario:.

Degree: 2014, Ryerson University

URL: https://digital.library.ryerson.ca/islandora/object/RULA%3A2630

► This paper focuses on heritage conservation as it relates to, and intersects with, the realm of municipal finance. The thesis builds a case that municipal… (more)

Subjects/Keywords: Cultural property – Protection – Ontario; Cultural property – Protection – Ontario – -; Historic buildings – Conservation and restoration – Ontario; Historic buildings – Conservation and restoration – Ontario – -; Cultural property – Taxation – Ontario; Cultural property – Taxation – Ontario – -; Property tax relief – Ontario; Property tax relief – Ontario – -

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APA (6^th Edition):

Cameron, Aaron, R. (2014). Reviewing the effectiveness of heritage property tax relief programs in Ontario:. (Thesis). Ryerson University. Retrieved from https://digital.library.ryerson.ca/islandora/object/RULA%3A2630

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Chicago Manual of Style (16^th Edition):

Cameron, Aaron, R. “Reviewing the effectiveness of heritage property tax relief programs in Ontario:.” 2014. Thesis, Ryerson University. Accessed March 04, 2021. https://digital.library.ryerson.ca/islandora/object/RULA%3A2630.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

MLA Handbook (7^th Edition):

Cameron, Aaron, R. “Reviewing the effectiveness of heritage property tax relief programs in Ontario:.” 2014. Web. 04 Mar 2021.

Vancouver:

Cameron, Aaron R. Reviewing the effectiveness of heritage property tax relief programs in Ontario:. [Internet] [Thesis]. Ryerson University; 2014. [cited 2021 Mar 04]. Available from: https://digital.library.ryerson.ca/islandora/object/RULA%3A2630.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Council of Science Editors:

Cameron, Aaron R. Reviewing the effectiveness of heritage property tax relief programs in Ontario:. [Thesis]. Ryerson University; 2014. Available from: https://digital.library.ryerson.ca/islandora/object/RULA%3A2630

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

University of Georgia

6. Yeary, Paula Elizabeth. Trading sales taxes for property tax relief : a study in equity and fiscal illusion.

Degree: 2014, University of Georgia

URL: http://hdl.handle.net/10724/21221

► This research draws upon several theoretical perspectives on taxation to analyze the effects of using sales taxes to fund homestead exemptions. Using a 2001 telephone… (more)

Subjects/Keywords: DeKalb County; fiscal illusion; homestead exemption; Homestead Option Sales Tax; property tax relief; sales tax

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APA · Chicago · MLA · Vancouver · CSE | Export to Zotero / EndNote / Reference Manager

APA (6^th Edition):

Yeary, P. E. (2014). Trading sales taxes for property tax relief : a study in equity and fiscal illusion. (Thesis). University of Georgia. Retrieved from http://hdl.handle.net/10724/21221

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Chicago Manual of Style (16^th Edition):

Yeary, Paula Elizabeth. “Trading sales taxes for property tax relief : a study in equity and fiscal illusion.” 2014. Thesis, University of Georgia. Accessed March 04, 2021. http://hdl.handle.net/10724/21221.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

MLA Handbook (7^th Edition):

Yeary, Paula Elizabeth. “Trading sales taxes for property tax relief : a study in equity and fiscal illusion.” 2014. Web. 04 Mar 2021.

Vancouver:

Yeary PE. Trading sales taxes for property tax relief : a study in equity and fiscal illusion. [Internet] [Thesis]. University of Georgia; 2014. [cited 2021 Mar 04]. Available from: http://hdl.handle.net/10724/21221.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Council of Science Editors:

Yeary PE. Trading sales taxes for property tax relief : a study in equity and fiscal illusion. [Thesis]. University of Georgia; 2014. Available from: http://hdl.handle.net/10724/21221

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

University of Georgia

7. Zhao, Zhirong. Property tax relief, additional revenue, or tax mimicking?.

Degree: 2014, University of Georgia

URL: http://hdl.handle.net/10724/22856

► Since the 1970s, local governments in Georgia have been authorized, upon voter approval, to levy a one-percent general-purpose Local Option Sales Tax (LOST), which is… (more)

Subjects/Keywords: ABSTRACT Since the 1970s; local governments in Georgia have been authorized; upon voter approval; to levy a one-percent general-purpose Local Option Sales Tax (LOST); which is earmarked for property tax relief. Using socioeconomic and fiscal data during the period 1975-2002; this dissertation examines the adoption and budgetary effects of the LOST in Georgia counties. The adoption of the LOST is studies with a discrete-time event history analysis. The results suggest that the probability that an eligible county will adopt the LOST is determined by a set of motivations; obstacles; and resources. The motivations are related to the perceived property tax level; the existence of fiscal pressure; and the potential of sales tax exportation. The obstacles are related to existing sales tax rates and the level of tax competition. The resources for overcoming these obstacles are related to the tax mimicking behavior in the process of policy diffusion. Budgetary effects of the LOST are examined with pooled time-series regressions. The results suggest that (1) the rollback of property tax millage rates by the LOST is gradually offset by a faster growth of the rates in the post-LOST period; (2) the LOST proceeds are fungible; as they lead to higher levels of revenue and expenditure in the counties; and (3) the levels of fungibility vary across counties in accordance with their fiscal and socioeconomic conditions. INDEX WORDS: Local option sales tax; Property tax relief; Policy innovation; Policy diffusion; Earmarking; Tax mimicking

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APA · Chicago · MLA · Vancouver · CSE | Export to Zotero / EndNote / Reference Manager

APA (6^th Edition):

Zhao, Z. (2014). Property tax relief, additional revenue, or tax mimicking?. (Thesis). University of Georgia. Retrieved from http://hdl.handle.net/10724/22856

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Chicago Manual of Style (16^th Edition):

Zhao, Zhirong. “Property tax relief, additional revenue, or tax mimicking?.” 2014. Thesis, University of Georgia. Accessed March 04, 2021. http://hdl.handle.net/10724/22856.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

MLA Handbook (7^th Edition):

Zhao, Zhirong. “Property tax relief, additional revenue, or tax mimicking?.” 2014. Web. 04 Mar 2021.

Vancouver:

Zhao Z. Property tax relief, additional revenue, or tax mimicking?. [Internet] [Thesis]. University of Georgia; 2014. [cited 2021 Mar 04]. Available from: http://hdl.handle.net/10724/22856.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Council of Science Editors:

Zhao Z. Property tax relief, additional revenue, or tax mimicking?. [Thesis]. University of Georgia; 2014. Available from: http://hdl.handle.net/10724/22856

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

University of North Texas

8. Womack, Dennis E. The Impact of Target Revenue Funding on Public School Districts in North Texas.

Degree: 2014, University of North Texas

URL: https://digital.library.unt.edu/ark:/67531/metadc500080/

► A pre–post case study was conducted to examine how target revenue funding from Texas House Bill 1 (2006) has impacted the school districts within the… (more)

Subjects/Keywords: Target revenue; school finance; education funding; House Bill 1; Public School Finance and Property Tax Relief Act; additional state aid for tax reduction; School districts – Texas – Finance.; Public schools – Texas – Finance.; Education – Texas – Finance.

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APA (6^th Edition):

Womack, D. E. (2014). The Impact of Target Revenue Funding on Public School Districts in North Texas. (Thesis). University of North Texas. Retrieved from https://digital.library.unt.edu/ark:/67531/metadc500080/

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Chicago Manual of Style (16^th Edition):

Womack, Dennis E. “The Impact of Target Revenue Funding on Public School Districts in North Texas.” 2014. Thesis, University of North Texas. Accessed March 04, 2021. https://digital.library.unt.edu/ark:/67531/metadc500080/.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

MLA Handbook (7^th Edition):

Womack, Dennis E. “The Impact of Target Revenue Funding on Public School Districts in North Texas.” 2014. Web. 04 Mar 2021.

Vancouver:

Womack DE. The Impact of Target Revenue Funding on Public School Districts in North Texas. [Internet] [Thesis]. University of North Texas; 2014. [cited 2021 Mar 04]. Available from: https://digital.library.unt.edu/ark:/67531/metadc500080/.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Council of Science Editors:

Womack DE. The Impact of Target Revenue Funding on Public School Districts in North Texas. [Thesis]. University of North Texas; 2014. Available from: https://digital.library.unt.edu/ark:/67531/metadc500080/

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

University of South Africa

9. Scholtz, Ricardo Christian. A critical evaluation of the VAT treatment of transactions commonly undertaken by a partnership .

Degree: 2019, University of South Africa

URL: http://hdl.handle.net/10500/25988

► In this dissertation, I critically evaluate the VAT treatment of common partnership transactions that are encountered during the life of a partnership. Of great significance,… (more)

Subjects/Keywords: Acquisition; Agent; Barter; Capital contribution; Consideration; Contract; Dissolution of a partnership; Distribution; Enterprise; Expense; Formation of a partnership; Going concern; Input tax; Joint ownership; Liquidation; Tax neutrality; Obligation; Output tax; Ownership; Partner; Partner’s share; Partnership; Partnership law; Partnership profits; Partnership property; Payment, person; Principal; Reciprocal connection; Reorganisation relief; Transaction; Set off; Tax simplicity; Supply; Taxable activity; Unincorporated body of persons; VAT; Vendor

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APA · Chicago · MLA · Vancouver · CSE | Export to Zotero / EndNote / Reference Manager

APA (6^th Edition):

Scholtz, R. C. (2019). A critical evaluation of the VAT treatment of transactions commonly undertaken by a partnership . (Doctoral Dissertation). University of South Africa. Retrieved from http://hdl.handle.net/10500/25988

Chicago Manual of Style (16^th Edition):

Scholtz, Ricardo Christian. “A critical evaluation of the VAT treatment of transactions commonly undertaken by a partnership .” 2019. Doctoral Dissertation, University of South Africa. Accessed March 04, 2021. http://hdl.handle.net/10500/25988.

MLA Handbook (7^th Edition):

Scholtz, Ricardo Christian. “A critical evaluation of the VAT treatment of transactions commonly undertaken by a partnership .” 2019. Web. 04 Mar 2021.

Vancouver:

Scholtz RC. A critical evaluation of the VAT treatment of transactions commonly undertaken by a partnership . [Internet] [Doctoral dissertation]. University of South Africa; 2019. [cited 2021 Mar 04]. Available from: http://hdl.handle.net/10500/25988.

Council of Science Editors:

Scholtz RC. A critical evaluation of the VAT treatment of transactions commonly undertaken by a partnership . [Doctoral Dissertation]. University of South Africa; 2019. Available from: http://hdl.handle.net/10500/25988

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