The Distributional Effects of Property Tax Constraints on School Districts

IF 1.8 3区经济学 Q2 BUSINESS, FINANCE National Tax Journal Pub Date : 2021-04-23 DOI:10.1086/716231

Lucy C. Sorensen, Youngsun Kim, Moon-Yun Hwang

引用次数: 2

Abstract

Many states in recent decades enacted laws that limit the collection of property taxes. This study examines the impacts of New York State’s 2011 tax cap on education revenues and student achievement. We use an instrumental variables approach with 663 school districts from 2006 to 2016. We find that each $1,000 loss in per-pupil revenues from the tax cap leads to drops in student test performance of 0.04 standard deviation, driven by reductions in instructional expenditures, teacher hiring, and support personnel. Wealthier districts incurred more costs from the tax cap due to their higher reliance on property taxes.

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房产税约束对学区的分配效应

近几十年来，许多州颁布了限制征收财产税的法律。本研究考察了纽约州2011年税收上限对教育收入和学生成绩的影响。我们对2006年至2016年的663个学区使用了工具变量方法。我们发现，由于教育支出、教师招聘和辅助人员的减少，每个学生的税收上限每减少1000美元，就会导致学生考试成绩下降0.04个标准差。较富裕的地区由于对财产税的依赖程度更高，因此在税收上限上产生了更多的成本。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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来源期刊

National Tax Journal Multiple-

CiteScore

3.40

自引率

11.80%

发文量

期刊介绍： The goal of the National Tax Journal (NTJ) is to encourage and disseminate high quality original research on governmental tax and expenditure policies. Articles published in the regular March, June and September issues of the journal, as well as articles accepted for publication in special issues of the journal, are subject to professional peer review and include economic, theoretical, and empirical analyses of tax and expenditure issues with an emphasis on policy implications. The NTJ has been published quarterly since 1948 under the auspices of the National Tax Association (NTA). Most issues include an NTJ Forum, which consists of invited papers by leading scholars that examine in depth a single current tax or expenditure policy issue. The December issue is devoted to publishing papers presented at the NTA’s annual Spring Symposium; the articles in the December issue generally are not subject to peer review.