Rational voting applied to choice of taxes |
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Authors: | J. Alan Biegeleisen David L. Sjoquist |
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Affiliation: | 1. Mercer University, Atlanta 2. Department of Economics, Georgia State University, University Plaza, 30303, Atlanta, GA
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Abstract: | Fulton County (Atlanta, Georgia) conducted a referendum on a local option sales tax. The referendum offered voters an opportunity to substitute a 1% sales tax for an equal amount of property taxes. The precinct level voting patterns of the referendum are analyzed using a rational voter framework. The regression results generally support the implication of the model. |
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