The Incentive Effects of Property Taxation: Evidence from Norwegian School Districts

Arbeitspapier

Recent theoretical contributions indicate favorable incentive effects of property taxation on public service providers. The object of this paper is to confront these theories with data from Norwegian school districts. The institutional setting in Norway is well suited for analyzing the effects of property taxation because one can compare school districts with and without property taxation. To take into account potential endogeneity of the choice of implementing property taxation, we rely on instrumental variable techniques. The empirical results indicate that, conditional on resource use, property taxation improves school quality measured as students' result on the national examination.

Object Details

• Language: Englisch

References and Relationships

• Bibliographic citation: Series: Discussion Papers ; No. 484

Classification and Topics

• Classification: Wirtschaft ; Single Equation Models; Single Variables: Cross-Sectional Models; Spatial Models; Treatment Effect Models; Quantile Regressions ; State and Local Taxation, Subsidies, and Revenue ; Educational Finance; Financial Aid
• Subject: Property taxation ; Disciplining device ; Public sector quality

Contributors, Places and Time

• Event: Geistige Schöpfung
• (who): Fiva, Jon H. ; Rønning, Marte
• Event: Veröffentlichung
• (who): Statistics Norway, Research Department
• (where): Oslo
• (when): 2006

Further information

• Handle: http://hdl.handle.net/10419/192466
• Last update: 10.03.2025, 11:45 AM CET