Many states in the US have in recent years changed the mix of state and local revenue
sources used to finance local public expenditures, especially primary and secondary …

Two views dominate the debate about property tax incidence—the “capital tax” or “new”
view, under which the tax distorts capital allocation and is borne primarily by capital owners …

Tax cuts are often adopted with no explicit provision for offsetting the resulting revenue loss.
Examples of this include the tax-cut packages enacted on June 7, 2001 and May 28, 2003 …

John Diamond and George Zodrow analyze the effects of implementing the FairTax reform.
Research Areas Agriculture, forestry and fishing Banking and finance Business Culture and …

Booming cities often experience a rapidly growing economy coupled with issues of
inequality. With skyrocketing costs of living and displacement of long time residents, housing …