Purpose: The purpose of this study is to test the hypothesis that real estate ownership contributes to life satisfaction in transition countries. Design/methodology/approach: Life in Transition survey data are used to model reported life satisfaction using ordinary least squares, ordered...

This work explains and analyzes critical questions raised by the use-value assessment(UVA) policy for farmland preservation. It covers the origins, key features, impacts, andflaws of UVA programs across the United States and recommends policy reforms tomake the programs fair and more effective....

Purpose: Analyze how peer effects and social influences affect attitudes and responses to corruption in tax systems, identifying factors that improve tax morale. Design/methodology/approach: Life in Transition Survey (LITS III, 2016) data are analyzed using ordered probit models of corrupt tax...

All fifty states in the United States provide property tax preferences for agricultural land via some form of use-value assessment. By this assessment approach agricultural land is valued in its current agricultural use, not at its full market value. The intent of this policy is to provide a...

In this paper I examine the determinants of the user cost of housing, including house price inflation expectations and tax policy. I derive estimates of the user cost of housing for several U.S. metropolitan areas over the period 1995-2008 and I decompose those estimates into user cost component...