Straight to the (Revenue) Source: Contextual and Individual-Level Determinants of Attitudes Toward Local Taxes

Abstract

In this article, we investigate the relative roles of local tax policies and respondent attitudes and characteristics in shaping support for local taxes. Using a unique set of survey data collected across dozens of cities over several years, combined with contextual data on local tax systems, we can offer a comprehensive picture of who supports, and who opposes local taxes. The contributions of our approach are three-fold: We use measures of satisfaction with local taxes, using data gathered across dozens of localities; we incorporate measures of the local tax systems to help account for city-to-city variation in local tax attitudes; and we incorporate measures of racial attitudes to account for an important non-material element heretofore not incorporated in studies of local tax attitudes. Integrating these factors into an explanation of local tax policies rounds out and offers a more realistic understanding of attitudes in this critical policy area.

Strategies of Regional Levies of the Agriculture and Plantation Office of Central Java Province

“…Local Own-Source Revenue is one source of funding for providing public goods and services. This is supported by research conducted by Holbrook & Heideman (2021) and Shapovalov (2022). Research conducted by Holbrook & Heideman (2021) has analyzed the role of regional taxes and levies in the United States.…”

“…This is supported by research conducted by Holbrook & Heideman (2021) and Shapovalov (2022). Research conducted by Holbrook & Heideman (2021) has analyzed the role of regional taxes and levies in the United States. Regional taxes and levies play an important role in the provision of public goods and services in the United States.…”