Tax Base Sharing: An Assessment of the Minnesota Experience
- 1 October 1977
- journal article
- research article
- Published by Taylor & Francis in Journal of the American Institute of Planners
- Vol. 43 (4) , 361-370
- https://doi.org/10.1080/01944367708977899
Abstract
In 1971 Minnesota enacted tax base sharing legislation designed to share a proportion of all commercial-industrial growth occurring within the Twin Cities metropolitan area among all local governments in the area. In addition to reducing the inequities caused by the existing distribution of resources within the metropolitan area, the tax base sharing plan is designed to stimulate a more efficient and rational pattern of metropolitan area development. The article describes how the plan works and assesses its first years of operation. The analysis suggests that in the long run the plan will lead to a more efficient pattern of development only if used in conjunction with other planning instruments.Keywords
This publication has 2 references indexed in Scilit:
- An evaluation of proposals for metropolitan sharing of commercial and industrial property tax baseJournal of Urban Economics, 1976
- Tax Base-Sharing: A Fiscal Aid Towards More Rational Land Use PlanningJournal of the American Institute of Planners, 1975