Publication

Local Government Finance and the Economics of Property Tax Exemption
State Tax Notes, June 23, pp. 1053-1069.

Netzer, D.
06/01/2003

Looks at the role of the property tax exemption for charities in local government finance. If services produced by nonprofits are largely exported from a jurisdiction, then requiring full property taxes or payments in lieu of taxes is a way of exporting local tax burdens.