Five City Pennsylvania Comparison

Marvin Morris

There are 237 Empirical studies of Two-Tiered taxation in the world. There are 20 cities in Pennsylvania with existing Two-Tiered taxation successfully in force -- backed up with evidence that Two-Tiered taxation has always worked in actual practice.

Below are five examples of Two-Tier taxation in certain cities, compared to Single-Rate Taxation in other cities according to Pennsylvania City Hall records -- comparing results in each case.

The five examples listed below are taken from City Hall records from new building permits and renovations.

1. Allentown and Bethlehem:
   

   Allentown: private construction grew 32% of dollar volume in the 3 years after it adopted Two-Tiered Taxation as compared to the prior 3 years. That was 180% more than Bethlehem's increase in private construction. Both are of comparable size and economy.

   
   
2. Washington and nearby Monessen:
   

   Comparable in size and economy. Washington increased 35% of dollars in the 3 years after its adoption over the previous 3 years. During the same time, Monessen had a 26% decline in construction.

   
   
3. Connersville and Uniontown:
   

   Connersville jumped 346% in new construction. Uniontown had a 107% increase in the same time period. The two cities are comparable in economy.

   
   
4. Aliquippa, Ambridge and Beaver Falls:
   

   Aliquippa went Two-Tier in 1988 and went up 98% in the 3 years, despite the closing of its large steel plant. Ambridge nearby had a 30% decline, Beaver Falls nearby had a 7% decline.

   
   
5. Oil City and Franklin, Pennsylvania:
   

   Oil City adopted a Two- Tier rate in 1989. New private construction and renovation increased 58.2%. Franklin declined 12.2%.

   
   

The above research data has been compiled by Steven Cord, Professor Emeritus of Indiana University of PA. He was involved in the teaching of history and economics. He is the author of Society at the Crossroads: Choosing the Right Road and The Golden Key to Continuous Prosperity. His collaborators were: Benjamin Howells - science researcher and former Allentown councilman, and William Kells, science oriented businessman.