HCBE Faculty Articles
Title
Helpful Local Surtaxes? Florida and Disadvantaged Families
Document Type
Article
Publication Date
2017
Publication Title
Local Government Studies
ISSN or ISBN
0300-3930
Volume
43
Issue/Number
2
First Page
170
Last Page
193
Abstract/Excerpt
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.
DOI
10.1080/03003930.2016.1263188
NSUWorks Citation
Miller, David Ryan; Eger, Robert J. III; and McDonald, Bruce D. III, "Helpful Local Surtaxes? Florida and Disadvantaged Families" (2017). HCBE Faculty Articles. 612.
https://nsuworks.nova.edu/hcbe_facarticles/612
