Score contribution per author:
α: calibrated so average coauthorship-adjusted count equals average raw count
This paper explores the variations among local governments in the composition of tax revenues, or more specifically, in the relative use of property taxes. Using a median voter framework, various hypotheses are developed concerning the factors that should influence the relative use of property taxes. A cross-sectional sample of central cities is employed to test the hypotheses. The empirical results are consistent with the hypotheses. Copyright Martinus Nijhoff Publishers 1981