Many jurisdictions determine real property taxes based on a combination of current market values and the recent history of market values, introducing a dynamic aspect to property taxes. By design, homes in rapidly appreciating neighborhoods enjoy lower tax rates than homes in other areas. Since...

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...

Chapter 1: Introduction -- Chapter 2: Review of the Literature -- Chapter 3: The Research Process -- Chapter 4: Macro-Context: Professional Identity and the Public Space -- Chapter 5: Meso-Context: Professional Identity and the Professional Space -- Chapter 6: Micro Context: Professional...