In this paper, I review and assess what we have learned about what motivates individuals to
pay–or to not pay–their legally due tax liabilities. I focus on three specific questions. First …

Local governments recover revenues from overdue tax bills by auctioning off super senior
claims to homes at semi-annual tax lien or tax deed sales. I construct a new nationwide …

This paper presents evidence of distressed property spillover in coastal flood-prone areas.
By utilizing a hedonic pricing model, this study may contribute to the global discussion on …

This paper applies propensity score matching to data from a recent Flash Eurobarometer
survey (covering 27 European Union countries) in order to estimate the effect of participation …

Taxes are an inescapable part of life. They are perhaps the most economically
consequential aspect of the relationship between individuals and their government …

The housing crisis that began with the “Great Recession” led to a dramatic increase in home
foreclosures, and these foreclosures likely had subsequent impacts on local government tax …

Abstract Philadelphia's Actual Valuation Initiative adopted in 2013 creates a unique
opportunity for us to test whether improved reassessments at short intervals to true market …

Abstract Philadelphia's Actual Value Initiative, adopted in 2013, creates a unique opportunity
for us to test whether reassessments at short intervals to true market value and taxing by …

Purpose Tax sales intersect with the market, housing policy and socioeconomic matters, but
the topic in this context is understudied. The purpose of this paper is to investigate whether …

У статті розроблено механізм трансформації системи майнового оподаткування в
Україні. Проаналізовано особливості майнового оподаткування в умовах України та …