Optimal government unit size is a subject of continued concern among tax economists. Aspiring for the economies of scale and cost savings, Indiana recently consolidated its township assessor functions to the county level. This paper finds that following reform the new structure resulted in...

Real estate is taxed at comparatively low rates in Germany, with primarily the affluent benefiting from numerous existing tax privileges. This Weekly Report describes the current state of real estate taxation in Germany and outlines reform proposals that could increase tax revenue, improve the...

This paper exploits an exogenous reform of the local fiscal equalization scheme in the German State of North Rhine-Westphalia to identify tax mimicking by municipalities in the neighboring state of Lower Saxony. The spatial lag regressions provide no evidence for the existence of strategic...