Fiscal Secession
An Analysis of Special Assessment Financing in California
Bibliographic Data
| ID | 6403937 |
|---|---|
| Authors | Mathew D Mccubbins (0000-0003-0606-2109, Duke University, Durham, NC, USA), Ellen Seljan (0000-0001-9297-3827, Lewis & Clark College, corresponding author), Ellen C Seljan (Lewis and Clark College, Portland, OR, USA) |
| Year | 2020 |
| Volume | 56 |
| Issue | 2 |
| Pages | 480-512 |
| Publication date | 2020-03-01 |
| Peer Reviewed | Yes |
| Open Access | Yes |
| Type | ARTICLE |
| Venue | Urban Affairs Review (JOURNAL) |
| Journal identifiers | ISSN: 1078-0874 • E-ISSN: 1552-8332 |
| Publisher | SAGE Publications Inc (PUBLISHER) |
| DOI | 10.1177/1078087418755317 |
| OpenAlex | W2790194111 |
| Language | EN |
| Citations received | 3 |
| References cited | 47 |
Special assessments on property are a fiscal innovation employed by many local governments. Unable to raise property taxes due to limitations, localities have turned to these charges as an alternative method to fund local services. In this article, we seek to explain differential levels of special assessment financing through the analysis of property tax records of a sample of single-family homes in California. We theorize that special assessments, as opposed to other forms of taxation, will be used when residents hold anti-redistributive preferences. We show that annual assessment payments are correlated with the ethnic diversity and median family incomes of the census places within which they are located. We also show that assessments with narrow geographic ranges are levied extensively on expensive homes in poorer cities. We discuss the implications of special assessments for progressive taxation and the potential for fiscal secession within U.S. cities
Business · Census · Differential (mechanical device · Diversity (politics · Economics · Ethnic group · Fiscal year · Geography · Metropolitan area · Payment · Political science · Politics · Property tax · Public economics · Sample (material · Secession · Tax reform · Fiscal Policies and Political Economy · Fiscal Policy and Economic Growth · Local Government Finance and Decentralization · Finance
The Permanent Tax Revolt
Imperfect Union
Tax and Expenditure Limitations and State and Local Fiscal Structure
On the Number and Size of Nations
Tests of Equality Between Sets of Coefficients in Two Linear Regressions
Africa's Growth Tragedy
Preferences for Redistribution
Does Spatial Variation in Heterogeneity Matter? Assessing the Adoption Patterns of Business Improvement Districts
The Problem With Being Special
Private Governments in Urban Areas
The limits of tax and expenditure limits
Tax and expenditure limitations and the fiscal relationships between state and local governments
Anglo and Latino Differences in Willingness to Pay for Urban Public Services
The Political Economy of City Formation in California
Political Jurisdictions in Heterogeneous Communities
A Rational Theory of the Size of Government
State Responses to Fiscal Crises
Property Rules
Special Assessments
Voice and Equality
Taking Time Seriously
Diffusion in Direct Democracy
Explaining Government Growth in the U.S. States
The Development of Counties as Municipal Governments
The Subdistricting of Cities
The Provision of Local Public Goods in Diverse Communities
The Political Consequences of Spatial Policies
E Pluribus Unum
Paying for Off-Site Road Improvements Through Fees, Assessments, and Negotiations
Beyond Black and White
White Voters, Black Schools
The Growth of Government in the United States
Public Goods and Ethnic Divisions
Opposition to Race-Targeting
How White Attitudes Vary with the Racial Composition of Local Populations
Understanding the Tax Revolt
Why Does Ethnic Diversity Undermine Public Goods Provision
| Unique citing works | 3 |
|---|---|
| Citations per year | 0,5 |
| Citation span | 2020 - 2025 (6) |
| Citation velocity | recent |
| Highly cited | No |
| Citation types | Neutral: 3 |