A systematic reevaluation of the traditional justifications for property tax exemptions is presented. The paper explicitly considers the effects of exemptions upon local governments. Most traditional arguments for property tax exemptions are not valid today. Considerations of equity and...

This article develops some novel and fairly simple statistical techniques that enable an analyst to infer the geographic movement of a selected group of workers for which only its geographic distribution at two points in time is known. By making use of the known movements of some reference group...