TITLE

PROPERTY TAXATION WITHOUT REPRESENTATION: VACATION HOMES AND LOCAL REVENUE

AUTHOR(S)
Anderson, Nathan B.
PUB. DATE
June 2005
SOURCE
Proceedings of the Annual Conference on Taxation;2004, p202
SOURCE TYPE
Conference Proceeding
DOC. TYPE
Proceeding
ABSTRACT
The article examines claims of unfair taxation made by vacation homeowners by studying the effects of vacation homes on the spending and revenue decisions of local governments. Some owners of second home have argued that their local tax payments are unnecessarily large given that they spend relatively little time at their seasonal residences and consume relatively few local public services. In addition, they are prohibited from voting in local referenda in any community besides the location of their permanent residence, causing them to complain of being taxed without proper representation. The relationship between vacation homes and local revenues has been examined in four states in the U.S. with large amounts of vacation homes.
ACCESSION #
19217945

 

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