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Tax competition among governments and the effects on government performance

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TypeOfResource
Text
TitleInfo (ID = T-1)
Title
Tax competition among governments and the effects on government performance
SubTitle
empirical evidence from local governments in New Jersey
PartName
PartNumber
NonSort
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ETD_1849
Identifier (type = hdl)
http://hdl.rutgers.edu/1782.2/rucore10002600001.ETD.000051303
Language (objectPart = )
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eng
Genre (authority = marcgt)
theses
Subject (ID = SBJ-1); (authority = RUETD)
Topic
Public Administration (SPAA)
Subject (ID = SBJ-2); (authority = ETD-LCSH)
Topic
Competition
Subject (ID = SBJ-3); (authority = ETD-LCSH)
Topic
Local taxation
Subject (ID = SBJ-4); (authority = ETD-LCSH)
Topic
Intergovernmental tax relations--New Jersey
Abstract
This thesis addresses two fundamental issues highlighted in the literature on competition among governments: 1) Do local governments engage in tax competition? and 2) What are the effects of competition on government performance?
In a multi-level government system, we can observe two types of competition: inter-jurisdictional competition between the same level of governments and intra-jurisdictional competition between governments sharing the same tax base. To examine the presence of competition and the effects on government performance, we estimate several equations using data on New Jersey local governments. New Jersey is an optimal location to examine both types of competition simultaneously given its diversity in political institutions, its highly fragmented local governmental structure, and the property tax base sharing between municipalities, school districts, and counties.
This study contributes to the literature on government competition by examining the presence of both types of competition within a comprehensive framework and the effect of competition in terms of government efficiency. To investigate the presence of both inter- and intra-jurisdictional competition, we estimate property tax rate models which relate municipal tax rates to those of competing jurisdictions, school districts, and counties, using spatial econometric techniques. The spatial regression results provide strong evidence for the existence of both types of competition, showing that municipalities react negatively to the changes in county tax rates and positively to the changes in tax rates of school districts and competing municipalities.
We also examine the effects of competition among governments on government performance. More specifically, we estimate the effect of competition on the combined tax rates of municipalities and school districts, on property values, and on DEA technical efficiency scores. We find that inter-jurisdictional competition leads to lower tax rates and enhances both allocative and technical efficiency. This confirms the beneficial effect espoused by Tiebout, the Leviathan hypothesis, and yardstick competition, but not the harmful effect of the tax competition theory. We also find that school district consolidation reduces tax rates but does not have any significant effect on allocative and technical efficiency. In addition, we find that school budget referendums lower tax rates and lead to allocative efficiency.
PhysicalDescription
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electronic resource
Extent
viii, 297 p. : ill.
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Note (type = degree)
Ph.D.
Note (type = bibliography)
Includes bibliographical references (p. 284-296)
Note (type = statement of responsibility)
by Sock Hwan Lee
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Lee
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Sock Hwan
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1970
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author
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Sock Hwan Lee
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Loeb
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Peter
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chair
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Advisory Committee
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Peter D Loeb
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Holzer
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Marc
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internal member
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Advisory Committee
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Marc Holzer
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Miller
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Gerald
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internal member
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Gerald J Miller
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Eom
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Tae-Ho
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outside member
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Advisory Committee
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Tae-Ho Eom
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Cohen
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Jeffrey
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outside member
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Advisory Committee
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Jeffrey P Cohen
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Rutgers University
Role
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degree grantor
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Graduate School - Newark
Role
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school
OriginInfo
DateCreated (point = ); (qualifier = exact)
2009
DateOther (qualifier = exact); (type = degree)
2009-05
Place
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xx
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TitleInfo
Title
Rutgers University Electronic Theses and Dissertations
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ETD
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TitleInfo
Title
Graduate School - Newark Electronic Theses and Dissertations
Identifier (type = local)
rucore10002600001
Location
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NjNbRU
Identifier (type = doi)
doi:10.7282/T3M61KF0
Genre (authority = ExL-Esploro)
ETD doctoral
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Rights

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The author owns the copyright to this work.
Copyright
Status
Copyright protected
Notice
Note
Availability
Status
Open
Reason
Permission or license
Note
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Lee
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Sock Hwan
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Sock Hwan Lee
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Rutgers University. Graduate School - Newark
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Author Agreement License
Detail
I hereby grant to the Rutgers University Libraries and to my school the non-exclusive right to archive, reproduce and distribute my thesis or dissertation, in whole or in part, and/or my abstract, in whole or in part, in and from an electronic format, subject to the release date subsequently stipulated in this submittal form and approved by my school. I represent and stipulate that the thesis or dissertation and its abstract are my original work, that they do not infringe or violate any rights of others, and that I make these grants as the sole owner of the rights to my thesis or dissertation and its abstract. I represent that I have obtained written permissions, when necessary, from the owner(s) of each third party copyrighted matter to be included in my thesis or dissertation and will supply copies of such upon request by my school. I acknowledge that RU ETD and my school will not distribute my thesis or dissertation or its abstract if, in their reasonable judgment, they believe all such rights have not been secured. I acknowledge that I retain ownership rights to the copyright of my work. I also retain the right to use all or part of this thesis or dissertation in future works, such as articles or books.
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