Using a panel dataset for 41 Texas cities from 2000 to 2015, we examine the impact of
property tax exemptions on the overall effective property tax burden. Using instrumental …

The special tax treatment of nonprofits has been the subject of a substantial amount of
writing. Empirical research on the effect of the tax treatment of contributions appears to far …

This study leverages the Indiana Toll Road lease and the distribution of its $3.8 billion
proceeds as a natural experiment to investigate the long-term effects of transitory …

This dissertation examines a series of topics in fiscal federalism and local public finance that
concerns the interaction between state institutions and local fiscal policymaking in the US …

This research is motivated by a change in Florida that affected assisted living facilities
(ALFs) by removing the property tax exemptions for those operated by nonprofit …

This dissertation aims at examining the Boston PILOT policy process through the combined
theoretical lens of the Advocacy Coalition Framework (ACF) and Resource Dependence …

This paper examines forecasting accuracy of state revenue forecasting for 50 states using
data published on the National Association of State Budget Officer's (NASBO) website (www …

Much has been learned in the literature about property tax base erosion in larger states.
However for the most part, the research is limited to states with more urban populations than …

This paper is motivated by a statewide legislative change in Florida that affected assisted
living facilities (ALFs) by inadvertently removing the property tax exemption for those …

This paper is motivated by a statewide legislative change in Florida that affected assisted
living facilities (ALFs) by inadvertently removing the property tax exemption for those …