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...

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 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,...

Economists have devoted much attention to understanding the effects of state-local fiscal polices, particularly taxes, on the growth of state-level employment. However, no one has investigated whether the effects differ by wage level. Using a state-level panel data set, we investigate the link...

We add to the small literature on private school supply by exploring exits of K-12 private schools. We find that the closure of private schools is not an infrequent event, and use national survey data from the National Center for Education Statistics to study closures of private schools. We...

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 estimate the causal effects of job creation tax credits on employment using the exogenous spatial and time variations in the value of the credits across Georgia’s 159 counties over a 15-year period. We employ three empirical approaches: regression discontinuity design models making use of...