We study the impact of E-commerce across state lines in the U.S. on tax revenue, public good provision, and real income. In particular, in light of the unenforceable nature of interstate taxation, we evaluate the potential gains from coordinating sales and income state taxes among sovereign...

This paper uses a discrete choice approach to estimate the impact of local fiscal and other variables on individual community choices. It employs a combination of a unique micro data set composed of ninety percent of all homeowners in six school districts in Camden County, New Jersey and...

The authors look at the fairness of real estate assessments in Allegheny County, PA; Baltimore, MD; Cuyahoga County, Ohio; and the District of Columbia. Black residents face higher assessments than Hispanics or Asians in all of these jurisdictions except for Cuyahoga County, the authors estimate