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Iowa State University

Economics

Political science;Public administration;Community and regional planning;

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Exploring The Relationship Between Income And Property Taxation At The Municipal Level, Casey J. Muhm Jan 2008

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 ...