HCBE Faculty Articles

Title

Helpful Local Surtaxes? Florida and Disadvantaged Families

Document Type

Article

Date

2017

Publication Title

Local Government Studies

ISSN or ISBN

0300-3930

Volume

43

Issue

2

First Page

170

Last Page

193

Description

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

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