Helpful local surtaxes? Florida and disadvantaged families

Authors
Eger, Robert J., III
McDonald, Bruce D., III
Miller, D. Ryan
Subjects
Surtaxes
Property costs
Welfare programmes
Tax policy
Advisors
Date of Issue
2017
Date
Publisher
Routledge
Language
Abstract
Well-intended tax policy often produces unintended consequences. In this article, we look at one such tax policy, specialised surtaxes in the State of Florida. Surtaxes are frequently adopted to provide financial assistance to poverty-based local programmes and services. Despite the intended benefits, we show that the contributors of the tax have been able to capitalise the cost into the residential property market, ultimately placing the burden of the surtax upon the population its revenue intends to help.
Type
Article
Description
The article of record as published may be found at http://dx.doi.org/10.1080/03003930.2016.1263188
URI
https://hdl.handle.net/10945/55176
Series/Report No
Department
Graduate School of Business and Public Policy (GSBPP)
Organization
Naval Postgraduate School (U.S.)
Identifiers
NPS Report Number
Sponsors
Funder
Format
24 p.
Citation
R.J. Eger, III, B.D. McDonald, III, D.R. Miller, "Helpful local surtaxes? Florida and disadvantaged families," Local Government Studies, v.32, no.22 (2017), pp. 170-193.
Distribution Statement
Rights
This publication is a work of the U.S. Government as defined in Title 17, United States Code, Section 101. Copyright protection is not available for this work in the United States.
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