Revealed Preferences for Property Taxes: An Empirical Study of Perceived Tax Incidence
通过分析选民对房产税豁免取消的投票行为，发现房主能准确评估自身影响，而高租金租户更易认为自身受显著影响，表明地方政府可针对不同群体差异化税收份额。
Voting in an election over removal of a exemption is examined to determine different groups' perceptions of the incidence of the property tax. Homeowners in two categories appear to evaluate accurately the effects on them of the homestead exemption. Renters with higher-cost rental contracts are more likely to believe they are significantly affected by the change in the property tax structure. These results demonstrate the ability of local governments to discriminate in tax share price across groups of voters. Copyright 1992 by MIT Press.