I develop a framework, based on tax price, which measures the distributional consequences of any alternative property tax base definition. Using administrative data, I show that defining tax base as market value produces large amounts of idiosyncratic tax-price risk. I show that an assessment...

Purpose – This article aims to explore recent trends in farmland rental markets using data for the state of Illinois. Trends in the types of rental agreements used and the relationship between the rental rate for those contracts, land values, crop revenues, production costs, and farm returns...

Over the past decade, the per capita property tax bases of local governments have experienced large upward and downward movements as the result of the boom and bust in real estate markets. This paper provides some evidence on how local governments balance their budgets as their tax base changes....

Tęstinosios vertės metodo (TVM) pritaikymas Lietuvos žvejybos laivų kapitalui vertinti atliktas įgyvendinant tyrimą „Kapitalo vertės, investicijų ir kapitalo kaštų nustatymas žvejybos sektoriuje“, vykdomą pagal Lietuvos nacionalinės žuvininkystės 2009-2010 metų duomenų...