首页    期刊浏览 2024年11月29日 星期五
登录注册

文章基本信息

  • 标题:Effects of vacation properties on local education budgets
  • 本地全文:下载
  • 作者:Jason Giersch
  • 期刊名称:Cogent Economics & Finance
  • 电子版ISSN:2332-2039
  • 出版年度:2014
  • 卷号:2
  • 期号:1
  • DOI:10.1080/23322039.2014.941890
  • 出版社:Taylor and Francis Ltd
  • 摘要:

    Residents of school districts with large percentages of vacation properties have the opportunity to export a portion of their school taxes onto the owners of those vacation properties. Those property owners are unlikely to consume educational services or have the opportunity to vote against local school taxes. Previous studies address exportation of taxes onto vacation property owners and the effects on local government budgets generally but not on education finances specifically. This study connects research on rates of vacation properties with that on local education finances by using data from the state of Georgia in 2010 and weighted least squares regression analysis to show that high percentages of vacation properties do indeed result in larger local school expenditures.

  • 关键词:education finance ; property taxes ; local government
国家哲学社会科学文献中心版权所有