Using a simulation model crafted to integrate the short-run and long-term impacts of tax" reform on the housing market, we find modest impacts from fundamental reform of the Federal" income tax. These results suggest that concerns over the impact of tax reform on housing values" and household...

The U.S. Supreme Court decision in the landmark 2018 Wayfair case greatly improved state governments' ability to enforce collection of sales taxes on a destination basis. This has reduced state tax competition with an essentially-untaxed internet, but has brought traditional cross-border...