Helpful local surtaxes? Florida and disadvantaged families.

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 benefit...

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Published in:Local Government Studies Vol. 43; no. 2; pp. 170 - 194
Main Authors: Eger, III, Robert J., McDonald, III, Bruce D., Miller, D. Ryan
Format: Article
Published: Taylor & Francis Ltd Apr2017
Subjects:
Online Access:View this record in EBSCOhost
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        atl: Helpful local surtaxes? Florida and disadvantaged families.
      aug:
        au:
          Eger, III, Robert J.
          McDonald, III, Bruce D.
          Miller, D. Ryan
        affil:
          Naval Postgraduate School, Graduate School of Business and Public Policy, Monterey, CA, USA
          Department of Public Administration, North Carolina State University, Raleigh, NC, USA
          Huizenga College of Business, Nova Southeastern University, Ft. Lauderdale, FL
      su:
        Surtax
        Taxation
        Financial aid
        Poverty
        Residential real estate
        Florida
      sug:
        subj:
          Florida
          Surtax
          Taxation
          Financial aid
          Poverty
          Residential real estate
      keyword:
        property costs
        Surtaxes
        tax policy
        welfare programmes
      ab: 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.
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      custom: Copyright of Local Government Studies is the property of Taylor & Francis Ltd and its content may not be copied or emailed to multiple sites without the copyright holder's express written permission. Additionally, content may not be used with any artificial intelligence tools or machine learning technologies. However, users may print, download, or email articles for individual use.
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