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Explaining the decision to repeal an optional local tax

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County governments in Pennsylvania have had the option to repeal the intangible property tax since 1978. As of 1992, 27 of Pennsylvania's 66 counties had repealed it. An attempt is made to explain empirically the probability of repeal in this paper. The empirical model accounts for a large part of the variation across counties. The results show that the probability of levying the intangible property tax is positively related to the projected change in the real estate tax rate. Further, it was found that revenue diversification and several taste and political variables significantly influence the repeal decision. These findings are consistent with those of previous tax adoption studies. The evidence, however, does not show the exportation of real estate taxes to have the expected effect on the probability of repeal.

Document Type: Research Article


Publication date: 1998-03-01

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