Since 1991 more than two dozen states have adopted merit-based student financial aid programs, intended at least in part to increase the stock of human capital by improving the knowledge and skills of the state's workforce. At the same time, there has been growing concern that the U.S. is...

This paper examines alternative explanations for the decline over the past two decades in state corporate income taxes relative to the state economy. We employ a survey of state tax administrators, individual tax returns from Georgia and Utah, and panel data to explore the importance of tax...

Concerns over nonconformity of state tax systems mounted through the 20th century as the multistate presence of businesses expanded. Fearing federal intervention and the loss of state tax sovereignty, the Multistate Tax Commission (MTC) was established in 1967 to help promote uniformity in state...

A study of the effect over time of the differential tax treatment of married and unmarried taxpayers. Measures the rate at which females marry and the timing of marriages, but finds no support for the assertion that the marriage tax negatively affects the timing of marriages.

We estimate the costs of performing property tax as-sessments using a translog cost function over a sample of 138 county-level assessment offices in Georgia. We find that there are substantial economies of scale. For example, computed at the sample means, a ten percent increase in the volume of...

This paper develops and applies a method for estimating the sensitivity of the Abstract size and distribution of benefits to changes in property tax circuit-breaker formulas. Distributions of housing values and rental values by income classes are calculated using available data. Based on these...

Updated estimates of various measures of central city-suburban fiscal disparities are presented for 1987, along with previously published ACIR estimates for selected years. The estimates show that central city-suburban fiscal disparities have not changed dramatically over the past 30 years....

Several authors have applied the hedonic model using before-after data to estimate the willingness to pay for a change in public expenditure or amenity This article shows that attempts to interpret the results of such estimation as a measure of willingness to pay for a local amenity or public...