Helpful local surtaxes? Florida and disadvantaged families

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Author
Eger, Robert J., III
McDonald, Bruce D., III
Miller, D. Ryan
Date
2017Metadata
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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.
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The article of record as published may be found at http://dx.doi.org/10.1080/03003930.2016.1263188
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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.Collections