24. There are other anecdotal stories?for example, Dowell and Whittington (2003) found that California had a deferred maintenance require ment for its wastewater treatment system of about $40 billion. 25. Note that land is not included in this discussion. To the extent that government does not currently own the land for new infrastructure, these will be additional costs. 26. Data calculated from the U.S. Census Bureau. 27. This is the Safe, Accountable, Flexible, Efficient Transportation Equity Act?A Legacy for Users. This act also encourages a variety of innovative financing techniques. 28. Some services should not be taxed?for example, medical services. Others, such as legal services, would not be likely to face a tax because of the power of legal special interest groups. 29. For some examples, see Brueckner (1986, 2001), Arnott and Petrova (2006), and Nechyba (1998). 30. In a private communication, Hildreth and Wong argued that the way in which Kansas implements fractional assessment implies policy choices that are effectively exemptions. They noted that the erosion of the property tax base from 16.0 percent of total assets in 1952 to the 2.8 percent mentioned earlier is largely attributable to con scious policy choices. 31. University tuition is an example of a user fee that leads to economic efficiency. 32. For example, Vermont has a statewide property tax for education equalization, which has the adjustment that homestead property owners could limit the education property tax liability due on the first $160,000 of property value to 2.0 percent of household income (Sass 2007). 33. Corporations do not pay taxes. The tax is either shifted forward to the consumer, backward to the factors of production, or to the shareholders. The extent of these shifts depends on the relative elasticities of the supply and demand for the product as well as market structure. 34. Although it has sometimes suggested that either a gross receipts tax or a state value-added tax replace the state corporate income tax, most analysis seems to indicate that these would not be S128 Public Administration Review December 2008 Special Issue This content downloaded from 18.104.22.168 on Mon, 10 Aug 2015 20:04:36 UTC All use subject to JSTOR Terms and Conditions
improvements (Mikesell 2007a, 2007b; Wheeler and Nonkam 2007). References Agenor, Pierre-Richard, and Blanca Moreno-Dodson. 2006. Public Infrastructure and Growth: New Channels and Policy Implications. Policy Research Working Paper no. 4064, World Bank. American Public Works Association, n.d. America's Public Infrastructure, Documents/Advocacy/Infrastructure%20Facts.pdf [accessed August 7, 2008]. American Society of Civil Engineers. 2005. Infrastructure Report Card 2005. . org/reportcard/2005/page.cfm?id= 103 [accessed August 7, 2008]. Arnott, Richard, and Petria Petrova. 2006. The Property Tax as a Tax on Value: Deadweight Loss.
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