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Full-Text Articles in Urban Studies and Planning
Exploring The Relationship Between Income And Property Taxation At The Municipal Level, Casey J. Muhm
Retrospective Theses and Dissertations
Municipalities in Iowa are heavily reliant upon property tax revenue as a means of finance; a phenomenon which many feel has negative implications for local governance. A frequently cited remedy for this is the diversification of municipal revenue sources by enabling municipalities to collect income tax. Proponents claim that doing so would allow municipal governments to become less dependent upon property tax revenue, as well as provide relief to property taxpayers in the form of lower rates and collections. The purpose of this thesis is to explore those claims by examining whether municipalities with income tax exhibit lower property taxes ...