This article presents estimates of the effect of private school competition on public school performance. Using data on school districts in Georgia, the authors estimate models relating tenth- and third-grade test scores for either reading or mathematics to the level of private school...

In 2002, Jamaica conducted a property tax revaluation, the first revaluation in nine years. In response, Jamaica reduced the property tax rates of its progressive-rate structure and added a set of property tax caps. In this article, the author reports on an analysis of the tax rate structure for...

This paper develops and applies a method for estimating the sensitivity of the Abstract size and distribution of benefits to changes in property tax circuit-breaker formulas. Distributions of housing values and rental values by income classes are calculated using available data. Based on these...

Updated estimates of various measures of central city-suburban fiscal disparities are presented for 1987, along with previously published ACIR estimates for selected years. The estimates show that central city-suburban fiscal disparities have not changed dramatically over the past 30 years....

Several authors have applied the hedonic model using before-after data to estimate the willingness to pay for a change in public expenditure or amenity This article shows that attempts to interpret the results of such estimation as a measure of willingness to pay for a local amenity or public...

We examine the effect of a state-funded property tax homestead exemptions on the burden of property taxes. This class of exemptions is characterized by a grant from the state to local governments that is intended to replace the reduction in property tax revenue due to the exemption. The median...

Alternative hypotheses exist regarding the impact of local sales and income taxes on local governments’ taxing and spending decisions. One hypothesis is that local governments use sales and income taxes to pay for spending increases and leave property tax collections unchanged, while an...