In this paper, we revisit the theory of property tax incidence in light of the conditions in developing and transition countries by modifying the property tax incidence model to account for at least some of the specific conditions of these countries that are thought to affect property tax...

This paper examines alternative explanations for the decline over the past two decades in state corporate income taxes relative to the state economy. We employ a survey of state tax administrators, individual tax returns from Georgia and Utah, and panel data to explore the importance of tax...

We conduct a laboratory experiment to explore the willingness to pay to improve the accuracy of property assessment and three related issues regarding attitudes toward these assessments and taxes. First, we explore individual willingness to pay to improve property assessment accuracy; a more...

This study seeks to determine the role that parental incarceration plays on the probability of food insecurity among families with children and very low food security of children using micro-level data from the Fragile Families and Child Well Being Study (FFCWS). The data set contains the...

In 2001 the Russian government introduced a bold reform of its tax system, which included the adoption of a flat-rate income tax. Until then, only a few countries, including the transition countries of Estonia, Latvia, and Lithuania, had adopted a flat-rate income tax. This reform has naturally...

In a recent paper in this Journal, Dynarski (2008) used data from the 1-percent 2000 Census Public Use Microdata Sample (PUMS) files to demonstrate that merit scholarship programs in Georgia and Arkansas increased the stock of college-educated individuals in those states. This paper replicates...

States levy insurance premium taxes, which are essentially gross receipt taxes on premiums, with insurance companies paying the higher of the tax rate in the state in which the company is domiciled and the state in which the policy is written. Using a state-level panel data set from 1992-2004...

This paper provides information about the importance of non-pecuniary school characteristics, such as race and poverty, on teacher turnover in Georgia. Simple descriptive statistics indicate that new teachers are more likely to leave schools with lower test scores, lower income, or higher...

In this paper we examine one of the fundamental beliefs underlying education policy - that the majority of teacher attrition is caused by the attractiveness of higher-paying alternative occupations. Using unique data from the state of Georgia that are created by merging administrative data from...

We explore the effect of various factors on interstate differences in weekly unemployment insurance claims, focusing specifically on the determinants over the initial period of the pandemic in the U.S. We consider the effects of COVID-19 cases, state policies enacted in response to COVID-19,...