This article evaluates two alternative standards for resetting property assessments on title transfer in property tax systems like Oregon's and California's, which are explicitly designed to protect property owners against rapid, unanticipated increases in their tax bills: California's reset to...

We provide evidence on the role of fairness for tax compliance: households are willing to pay more in taxes if they believe that other households are contributing their fair share. We conducted an information-disclosure natural field experiment in the context of property taxes in the United...

In this paper we propose a new IV estimator to be used in detecting vertical property tax inequity. We conduct Monte Carlo experiments to evaluate the bias of this estimator in comparison to traditional linear and log-linear regression based estimators. We find that the new estimator is more...

Tragende Elemente der Grundsteuer Diese Untersuchung ist keine Nachbearbeitung der steuerpolitischen Grundsteuerdebatte, sondern möchte einen Beitrag zur steuerwissenschaftlichen Diskussion leisten. Gerechtigkeit, Grundsteuer sowie Leistungs- und Äquivalenzprinzip: ein Haus mit drei Etagen,...