Though a few states have permitted school districts to adopt an income tax, most have statutory requirements for the use of funds or otherwise limit the eligibility of the school districts to a subset of circumstances. Ohio, by contrast, has permitted schools to adopt a residency based income...

Many states in recent decades enacted laws that limit the collection of property taxes. This study examines the impacts of New York State’s 2011 tax cap on education revenues and student achievement. We use an instrumental variables approach with 663 school districts from 2006 to 2016. We find...

Die letzte kleine Reform der deutschen Grundsteuer liegt über dreißig Jahre zurück. Spätestens mit der deutschen Einheit sind die systematischen und administrativen Schwächen dieser Gemeindesteuer derart in den Vordergrund getreten, dass ihre grundlegende Reform überfällig geworden ist....

Does increasing transparency improve fiscal policy behavior of local governments? One way this could take place is via Yardstick Competition between incumbents of neighboring municipalities. This paper contributes to the literature by introducing a simple model which employs probabilistic voting...

The paper seeks to analyze the distribution of real estate assets among Brazilian families and IPTU-property tax-their main form of taxation. The text points out that real estate property usufruct is more concentrated than family income itself, despite the fact that IPTU boasts a dubious...

The paper seeks to analyze the distribution of real estate assets among Brazilian families and IPTU-property tax-their main form of taxation. The text points out that real estate property usufruct is more concentrated than family income itself, despite the fact that IPTU boasts a dubious...

Nach über 20 Jahren Diskussionen liegen derzeit drei Modelle zur Reform der Grundsteuer vor. Sie basieren auf wert- und flächenbezogenen Bemessungsgrundlagen sowie einer Kombination aus beiden. Die Rechnungen zum regionalen Aufkommen belegen, dass die wertbasierten Modelle mit der höheren...

Im April dieses Jahres hat das Bundesverfassungsgericht die derzeit gültigen Vorschriften für die Bemessung der Grundsteuer für verfassungswidrig erklärt. Der Gesetzgeber wurde beauftragt, bis zum 31. Dezember 2019 eine Neuregelung zu treffen. Die Forschungsgruppe Steuer- und Finanzpolitik...

Our paper analyzes historical data for New York State on the percentage of school board budget proposals that are defeated each year and panel data that we collected for individual school districts in the state. We find that changes in state aid have little impact on budget vote success....