州财政优先权对地方税务机关的影响——以密歇根州为例

IF 2.4 3区社会学 Q2 URBAN STUDIES

Urban Affairs Review Pub Date : 2023-03-17 DOI:10.1177/10780874231164054

Shu Wang

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引用次数: 0

摘要

本研究考察了国家财政先占权对地方治理结构的影响。具体而言，它侧重于国家征收的税收和支出限制（TEL），这限制了地方政府提高财产税收入的能力。该研究使用了密歇根州所有地方政府从2011年到2017年征收的一组独特的磨坊率数据，考察了该州对当地财产应税价值的限制如何影响当地的税收工作。研究结果表明，评估限额导致城市和特区的税收权力更高。它还表明，当地居民更愿意成为加大税收力度的推动者。

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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The Impact of State Fiscal Preemption on Local Taxing Authorities: A Case of Michigan

This study investigates the impact of state fiscal preemption on local governance structure. Specifically, it focuses on state-imposed tax and expenditure limits (TELs), which constrain local governments’ ability to raise property tax revenues. Using a unique data set on millage rates levied by all local governments in Michigan from 2011 to 2017, the study examines how the state-imposed limitation on local property taxable values affects local taxing efforts. The findings show that the assessment limit results in higher taxing power by cities and special districts. It also indicates local residents’ preferences to be drivers for the greater taxing efforts.

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来源期刊

Urban Affairs Review URBAN STUDIES-

CiteScore

5.50

自引率

14.30%

发文量

期刊介绍： Urban Affairs Reveiw (UAR) is a leading scholarly journal on urban issues and themes. For almost five decades scholars, researchers, policymakers, planners, and administrators have turned to UAR for the latest international research and empirical analysis on the programs and policies that shape our cities. UAR covers: urban policy; urban economic development; residential and community development; governance and service delivery; comparative/international urban research; and social, spatial, and cultural dynamics.