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Theories of Urban Politics

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Urban Affairs Review
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Reasonableness, Satisfaction, and Willingness to Pay Property Taxes

Bill Simonsen

University of Connecticut

Mark D. Robbins

University of Connecticut

The authors explore whether citizen preferences for taxes are influenced by perceptions of the quality of government and government services. Waterford, Connecticut, was faced with a revenue crisis when the property taxes paid by a nuclear power facility in the town were significantly reduced after deregulation. On the basis of a survey of town residents, the authors find that citizens in Waterford were willing to act reasonably in response to fiscal problems. Furthermore, attitudes toward government and its services are important determinants of support for taxes.

Key Words: budgeting • resource allocation • willingness to pay • property taxes • citizen preferences • citizen surveys • deliberative citizen involvement • public finance

Urban Affairs Review, Vol. 38, No. 6, 831-854 (2003)
DOI: 10.1177/1078087403038006004
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