We use panel data covering 118 million homes in the United States, merged with geolocation detail for 75,000 taxing entities, to document a nationwide "assessment gap" which leads local governments to place a disproportionate fiscal burden on racial and ethnic minorities. We show that holding...

Local taxes and the related taxing power are significant determinants of public authority decentralization. Local taxes should primarily serve as an effective source of self-government revenues. Therefore, it is extremely important to identify and comprehend the motives and behaviors of...

Many developing countries have struggled with realizing sufficient revenues from property tax. However, as developing countries experience economic growth, they are also seeing property values rising, providing a bigger tax base from which to realize revenues. Technology has made tax...