Federal Tax Deductions and the Demand for Local Public Goods
利用学区公投数据，研究发现联邦税收抵扣中居民比例每下降1个百分点，地方税和债券公投通过率降低约0.97个百分点，且该政策可能加剧公共服务供给的辖区间不平等。
Abstract The United States tax system allows taxpayers to deduct local taxes from their taxable incomes. Using school district referendum results, we employ a continuous treatment two-way fixed-effects framework to provide causal evidence of a positive relation between the demand for local public goods and the share of residents deducting local taxes. We find that a one-percentage-point decrease in the share of residents deducting property taxes reduces tax and bond referendum approval rates by approximately 0.97 percentage points. Because these federal tax deductions disproportionately benefit higher-income individuals, they potentially widen disparities in public service provision across jurisdictions.