Perceptions of the Ability to Export Nonresidential Property Tax Burdens

Abstract

This article reexamines the question of the perceived burdens from taxes on residential property within the context of a single median voter model. It provides a means of testing whether the estimated fraction of nonresidential property perceived to be exported is different from either zero or unity and focuses on testing the correct functional form of the demand relationship. Given the functional form implied as preferred by Box-Cox transformations, it finds no statistically significant evidence that less than 100% of nonresidential taxes are perceived as exported.