The window tax provides a dramatic and transparent historical example of the potential distorting effects of taxation. Imposed in England in 1696, the tax—a kind of predecessor of the modern property tax—was levied on dwellings with the tax liability based on the number of windows. The tax...

An illustrious group of economists contribute to this volume honoring Dick Netzer, the public finance economist well-known for his research on state and local taxation, the provision of urban public services, and non-profit organizations. Following in his tradition, the contributors apply...

From 1998 to 2006, over three-quarters of the more than 1,550 U.S. referenda targeting open space passed. We analyze the success of the conservation movement at holding referenda in areas with greater ecological value and greater likelihood of supporting conservation. To do so, we first analyze...

Analyzes the impact of property tax reform in Pittsburgh (1979-1980), which dramatically increased the tax rate applied to land (but not structures). Explores the impact of this tax reform on the economic development of the city.