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Changes to Philadelphia's Tax Structure Could Represent "Pivotal" Economic Shift

Apr 30, 2024

3 min

Theodore Arapis, PhD

On March 14, Philadelphia mayor Cherelle Parker delivered her first budget proposal in a 75-minute address to City Council.


Throughout her speech, the new mayor touched on subjects ranging from corridor cleaning and housing programs to police spending and anti-violence grants. However, one set of items was absent from her $6.29 billion plan and presentation.


In a break from recent administrations, Mayor Parker abstained from calling for cuts to the city's wage or business taxes. She also refrained from speaking on adjustments to Philadelphia's tax structure, which depends more heavily than other municipalities on wage taxes and has a relatively light property tax burden.


Theodore Arapis, PhD, chair of Villanova University’s Department of Public Administration and an expert on fiscal policy in local governance, believes that changes to how Philadelphia levies and handles taxes, particularly on the real estate front, should be discussed further.


"[Having property taxes play a larger role] represents a pivotal shift towards creating a more resilient and efficient revenue system," said Dr. Arapis, after reviewing the mayor's plan. "The current reliance on wage taxes is subject to considerable volatility, undermining fiscal stability. In contrast, property taxes offer a more inelastic and predictable revenue stream, suggesting a strategic move towards them would be beneficial for the city."


Dr. Arapis also maintains that, with Harrisburg's go-ahead, Philadelphia's real estate taxes could be structured in a way that effectively facilitates business growth, while ensuring that homeowners are not unduly burdened.


"Differentiating tax rates between commercial and residential properties could strike a delicate balance—spurring economic development while maintaining equitable tax distribution," he stated. "This segmentation could stimulate business activity by creating favorable conditions for commercial enterprises, which is essential for Philadelphia's economic vitality."


Additionally, Dr. Arapis contends that tweaks to the city's tax abatement policy, which is currently in the process of a gradual phaseout, could further provide for inclusive and sustainable growth.


"Tax abatements have been utilized as a policy tool to stimulate property revitalization and neighborhood renewal. However, these measures often carry unintended consequences that disproportionately impact existing residents," he shared. "Specifically, such incentives can precipitate a rise in property values and, consequently, a hike in the tax burdens of non-abated properties. This dynamic can exacerbate gentrification, leading to the displacement of longstanding community members.


"To address the complexities of tax abatement policies in fostering affordable [and accessible] housing, a nuanced strategy is vital. A more equitable distribution of housing affordability could be achieved by, say, mandating that at least 50% of units in new developments meet affordability criteria... [and diversifying] the approach to income targeting, perhaps through a tiered system that caters to various income levels [and indexes] these categories to local inflation and wage growth."


Despite the content of her first budget proposal and address, Mayor Parker likely shares some similar perspectives on tax reform and structural adjustments. Prior to entering office, during her years as a City Council member and days on the campaign trail, the acting executive worked to lower Philadelphia's wage tax, acknowledged the untapped potential of property taxes and expressed her desire for a differentiation of property tax rates.


Before pursuing these measures further, as The Philadelphia Inquirer reports, Mayor Parker is probably (1) holding off until the newly announced Tax Reform Commission shares its findings, (2) ensuring that there are no immediate, major disruptions to the city's flow of revenue, as she launches her "safer, cleaner, greener" agenda, and (3) waiting for state lawmakers to make greater progress on raising the minimum wage and restructuring the Commonwealth's tax legislation, namely the uniformity clause.


The mayor did, however, make one notable tax-related recommendation in her budget plan: She proposed an increase to the school district's share of real estate tax revenue from 55% to 56%, which could boost funding for the district by $119 million over five years.


"The redistribution of real estate taxes between the school district and the city is commendable as an initial measure," observed Dr. Arapis. "However, without a comprehensive reform of the real estate tax system, encompassing regular property reassessments and adjustments to mill rates, this change is likely to yield only ephemeral benefits."


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Theodore Arapis, PhD

Theodore Arapis, PhD

Associate Professor and Chair of Public Administration | College of Liberal Arts and Sciences

Theodore Arapis, PhD, focuses on local government financial management and budgeting, fiscal performance measurement and transparency.

Public AdministrationFiscal Transparency & AccountabilitySchool District FinancingBudgetingPublic Finance

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Each one of those individual exposures covers 10 square degrees of night sky, which is about the same as looking up at 45 full moons positioned around one another. It may seem like a small size, but click the image yourself, and zoom in and out. The amount of sky captured in that range—enough to show roughly 10 million galaxies—is astounding. 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The Rubin team took into consideration continual input from the astrophysics community, separated into what they call “science collaborations.” To achieve this, the Rubin team generated proposed simulations for collecting observations, which the science collaborations then assessed for their specific science goals. “The Rubin team then iterated with the science collaborations, taking into account feedback, to ultimately obtain the best strategy for the largest number of science cases,” Dr. Hambleton Prša said. Dr. Hambleton Prša is the primary contact for the Pulsating Star Subgroup, which is part of the Transients and Variable Stars Science Collaboration, the science collaboration that focuses on objects in the sky that change with time. She was the lead author among 70 co-authors on the roadmap for this science collaboration, underscoring the significant scale of community participation for each of these areas. 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5 min

Taming “The Bear”: Villanova Professor Examines Workplace Toxicity in FX’s Acclaimed Series

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Essentially, there’s a common misconception that working with an edge—yelling orders, avoiding dialogue and berating “underperformers”—gets the job done. “In all of these high-stakes environments where it’s thought there’s leeway to talk negatively or disparagingly, people are mistaken in the productivity result,” Dr. Priesemuth says. “It actually changes for the better in positive climates, because people who are treated with dignity and respect are better performers than those who are mistreated.” To Dr. Priesemuth’s point, research increasingly shows that workplace culture, not just talent or technical ability, is an essential driver of organizational success. In an environment like Carmy’s kitchen, where pride and passion often give way to personal attacks and shouting matches, the on-the-job dynamic can effectively undermine productivity. What may begin as an intended push for excellence can instead result in burnout, high turnover and weakened trust—outcomes that are especially problematic in collaborative, fast-paced industries like hospitality. “There’s even evidence that abusive behavior in restaurant settings can lead to food loss,” shares Dr. Priesemuth. “So, there is a sort of retaliation from the employees who are going through this experience, whether it’s measured [in profit margins] or impact on the customer.” In order to prevent these less-than-ideal outcomes, businesses should take steps proactively, says Dr. Priesemuth. More specifically, they should clearly articulate their values and expectations, considerately engage with their staff’s opinions and concerns and consistently invest in their employees’ growth and development. In the world of “The Bear,” a few of Carmy’s managerial decisions in the second season could be seen as moves in the right direction. 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4 min

An Expert Guide to the Papacy and Pope Francis

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