Do Urban Tax Rates Converge?

A bstract . Using a multiple regression model that seeks to explain why tax rates vary, the hypothesis is tested that similarly sized cities with similar economic functions would tend to have property tax rates that converged. What variations there are in an array of urban tax rates of 20 cities in the 100,000 to 200,000 class seem to be explained by density of settlement and by the extent to which non-property tax sources bulk importantly in total urban revenues. The inference is drawn that convergence is in fact observable. Convergence would, of course, imply tax competition as among these cities.