I came across this post (https://troubleingodscountry.com/2016/12/13/south-georgia-vs-gwinnett-county/) and it seems to contradict the tax value per acre analysis.

I understand that Urban3 looks at property values per acre per parcel since most local governments tax wealth as a percentage of property value.  On the other hand, state and federal government taxes are a percentage of income. 

Can our analysis of municipal finances ignore income taxes since municipalities do not collect it?

Our municipalities are nested within the landscape of state and federal governments.  Also,the higher levels of government tend to inhibit the natural feedback loops.  How can we appropriately account for the money flows between the various levels of government?

Is there something missing in the Urban3 analysis?  Is there something missing in the analysis posted above?