000			01777nab a2200301 c 4500
999			_c140321 _d140321
003			ES-MaIEF
005			20230612185010.0
007			ta
008			190403t2019 us ||||| |||| 00| 0|eng d
040			_aES-MaIEF _bspa _cES-MaIEF
041			_aeng
100	1		_960566 _aGallagher, Ryan M.
245		0	_aRestrictive zoning's deleterious impact on the local education property tax base _bevidence from zoning district boundaries and municipal finances _c Ryan M. Gallagher
260			_c2019
500			_aDisponible también en formato electrónico en la Biblioteca del IEF.
500			_aResumen.
504			_aBibliografía.
520			_aThis paper employs a boundary-discontinuity research design to estimate land-use regulations' causal impact on residential value per student within Massachusetts municipalities. Zoning restrictions hostile toward small dwellings are found to actually reduce residential value per student. This is because small dwellings, although valued less than larger dwellings, house disproportionally fewer schoolaged residents than larger dwellings do. It is then shown that restrictive zoning policies, through their mitigating effect on the local stock of smaller dwellings, force municipalities to rely on higher effective property tax rates to self-fund a particular level of per-student education expenditure, holding all else equal.
650		4	_944900 _aGASTOS EN EDUCACION
650		4	_948115 _aPRESUPUESTOS LOCALES
650		4	_944260 _aFINANCIACION
650		4	_948168 _aPROPIEDAD
650		4	_947460 _aIMPUESTOS
650		4	_948163 _aPROPERTY TAX
650		4	_942888 _aESTADOS UNIDOS
773	0		_9159860 _oOP 233/2019/1 _tNational Tax Journal _w(IEF)86491 _x 0028-0283 _g v. 72, n. 1, March 2019, p. 11-44
942			_cART