Institutional differences and local government performance : evidence from property tax assessment quality
This article examines the relationship between institutional differences embedded in local governance structures and government performance in the specific context of property assessment. In order to provide deeper insight into why certain governance structures perform better than others, we focus o...
| Main Authors: | , , |
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| Other Authors: | |
| Format: | Journal Article |
| Language: | English |
| Published: |
2020
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| Online Access: | https://hdl.handle.net/10356/143498 |
| _version_ | 1811695310945124352 |
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| author | Kim, Soojin Chung, Il Hwan Eom, Tae Ho |
| author2 | School of Social Sciences |
| author_facet | School of Social Sciences Kim, Soojin Chung, Il Hwan Eom, Tae Ho |
| author_sort | Kim, Soojin |
| collection | NTU |
| description | This article examines the relationship between institutional differences embedded in local governance structures and government performance in the specific context of property assessment. In order to provide deeper insight into why certain governance structures perform better than others, we focus on the impact of nested levels of institutions—constitutional-level and substantive-level rules of governance—beyond the conventional perspective of the form of government. Based on panel data of cities and towns in New York State between 1993 and 2010, our analysis indicates that, among other institutional arrangements, municipalities employing the council–manager form with appointed assessors are most likely to achieve higher levels of assessment quality (uniformity) of the residential property. This indicates that having politically independent (more career-oriented), low-powered appointed governance structures rather than politically risk-averse (more voter-oriented), high-powered elected counterparts are more likely to be effective at reducing risk in tax equity issues, thus providing better financial performance. |
| first_indexed | 2024-10-01T07:21:27Z |
| format | Journal Article |
| id | ntu-10356/143498 |
| institution | Nanyang Technological University |
| language | English |
| last_indexed | 2024-10-01T07:21:27Z |
| publishDate | 2020 |
| record_format | dspace |
| spelling | ntu-10356/1434982021-02-10T07:54:36Z Institutional differences and local government performance : evidence from property tax assessment quality Kim, Soojin Chung, Il Hwan Eom, Tae Ho School of Social Sciences Social sciences::Economic theory Institutional Differences Property Tax Assessment This article examines the relationship between institutional differences embedded in local governance structures and government performance in the specific context of property assessment. In order to provide deeper insight into why certain governance structures perform better than others, we focus on the impact of nested levels of institutions—constitutional-level and substantive-level rules of governance—beyond the conventional perspective of the form of government. Based on panel data of cities and towns in New York State between 1993 and 2010, our analysis indicates that, among other institutional arrangements, municipalities employing the council–manager form with appointed assessors are most likely to achieve higher levels of assessment quality (uniformity) of the residential property. This indicates that having politically independent (more career-oriented), low-powered appointed governance structures rather than politically risk-averse (more voter-oriented), high-powered elected counterparts are more likely to be effective at reducing risk in tax equity issues, thus providing better financial performance. Accepted version 2020-09-04T08:29:05Z 2020-09-04T08:29:05Z 2020 Journal Article Kim, S., Chung, I. H., & Eom, T. H. (2019). Institutional Differences and Local Government Performance: Evidence from Property Tax Assessment Quality. Public Performance & Management Review, 43(2), 388–413. doi:10.1080/15309576.2019.1627223 1530-9576 https://hdl.handle.net/10356/143498 10.1080/15309576.2019.1627223 2-s2.0-85068605576 2 43 388 413 en Public Performance and Management Review This is an Accepted Manuscript of an article published by Taylor & Francis in Public Performance and Management Review on 02 Jul 2019, available online: http://www.tandfonline.com/10.1080/15309576.2019.1627223. application/pdf |
| spellingShingle | Social sciences::Economic theory Institutional Differences Property Tax Assessment Kim, Soojin Chung, Il Hwan Eom, Tae Ho Institutional differences and local government performance : evidence from property tax assessment quality |
| title | Institutional differences and local government performance : evidence from property tax assessment quality |
| title_full | Institutional differences and local government performance : evidence from property tax assessment quality |
| title_fullStr | Institutional differences and local government performance : evidence from property tax assessment quality |
| title_full_unstemmed | Institutional differences and local government performance : evidence from property tax assessment quality |
| title_short | Institutional differences and local government performance : evidence from property tax assessment quality |
| title_sort | institutional differences and local government performance evidence from property tax assessment quality |
| topic | Social sciences::Economic theory Institutional Differences Property Tax Assessment |
| url | https://hdl.handle.net/10356/143498 |
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