The previous literature on vertical equity in property assessment has focused on parcel level data within a single area, and has produced mixed conclusions on whether the process is progressive or regressive. This paper advances the discussion to identifying what differences between...

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...

Elinor and Vincent Ostrom have dedicated their professional careers to understanding polycentric forms of public administration. From a public finance perspective, the Ostrom-polycentric system represents a number of challenges. America's answer to the public financing of polycentric public...

Elinor and Vincent Ostrom have dedicated their professional careers to understanding polycentric forms of public administration. From a public finance perspective, the Ostrom-polycentric system represents a number of challenges. America's answer to the public financing of polycentric public...