新的公共交通基础设施与萎缩城市的税收拖欠:以底特律为例

IF 1.8 3区 经济学 Q3 ENVIRONMENTAL STUDIES
Fernanda Alfaro, Dusan Paredes, M. Skidmore
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引用次数: 0

摘要

财政压力是底特律等萎缩城市的常见状况。其中,由于不愿意或没有能力缴纳财产税,拖欠财产税是一个重要的考虑因素。文献表明,公共产品和公共服务质量的提高可以提高税收合规性,加强纳税人与地方政府之间的社会契约。然而,在低收入城市萎缩的背景下,这种关系尚不清楚。本文估计了密歇根州底特律市新的公共提供的交通基础设施对财产税合规的影响。具体来说,我们在底特律使用了Qline的公告。我们使用空间差中差方法计算了Qline公告对税收违法行为的影响。结果表明,在经济上和统计上,铁路线的宣布对最近的铁路线站一英里内的房产的税收拖欠有显著影响。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
New Public Transportation Infrastructure and Tax Delinquency in Shrinking Cities: The Case of Detroit
Fiscal stress is a common condition in shrinking cities such as Detroit. Among the contributing factors, property tax delinquency is a significant consideration due to the unwillingness or inability to pay property taxes. The literature shows that improvement in the quality of public goods and services can increase tax compliance and strengthen the social contract between taxpayers and the local government. Nonetheless, this relationship is unclear in the context of low-income shrinking cities. This article estimates the effects of new publicly provided transportation infrastructure on property tax compliance in Detroit, Michigan. Specifically, we use the announcement of the Qline in Detroit. We compute the effects of the Qline announcement on tax delinquency behavior using a Spatial Difference-in-Difference approach. The results indicate that the announcement of the Qline had an economically and statistically significant impact on tax delinquency for properties within one mile of the nearest Qline station.
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来源期刊
CiteScore
4.50
自引率
13.00%
发文量
26
期刊介绍: International Regional Science Review serves as an international forum for economists, geographers, planners, and other social scientists to share important research findings and methodological breakthroughs. The journal serves as a catalyst for improving spatial and regional analysis within the social sciences and stimulating communication among the disciplines. IRSR deliberately helps define regional science by publishing key interdisciplinary survey articles that summarize and evaluate previous research and identify fruitful research directions. Focusing on issues of theory, method, and public policy where the spatial or regional dimension is central, IRSR strives to promote useful scholarly research that is securely tied to the real world.
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