The study will assess the relationship between physical growth and tax rate change, and by extension whether taxpayers are fiscally impacted by sprawl. First, this will be answered by regression models as to whether the change in single land use accounts for the change in tax rate. Second, to what extent tax rate indicates actual households’ tax burden will be answered by studying the historical data of sampled households.

Based on the availability of the techniques or software of spatial statistics, the study might be able to answer the above questions using both the two perspectives from traditional and spatial statistics and then compare the results from the two perspectives.