This article uses information on the actual conditions in all states over the extended period 1978 to 1990 to estimate the probability of tax and expenditure limitation (TEL) passage in state elections. This probability is a function of economic, fiscal, demographic, and political factors in the...

Using data for all Wisconsin school districts over the 2003/04 through 2006/07 school years, we evaluate the state of Wisconsin's Open Enrollment (inter-district transfer) program to determine which school district characteristics influence parental transfer decisions. To our knowledge, this is...

In 1994 a limit on the growth of property values for tax purposes was imposed in Michigan. One consequence of the newly imposed assessment growth cap was an emerging differential in tax prices between potential new property owners and long-time property owners. The purpose of this paper is to...

As the world economy emerges from the real estate and financial crises, economists and policymakers are considering the implications for government finance. One facet of the recession is the precipitous fall in housing values that is expected to have long-lasting effects on local government...

The purpose of this research is to examine the inter-jurisdictional and dynamic relationships between the use of the tax increment finance development tool and property taxation. Tax increment finance can move large portions of the tax base off the general fund tax rolls. Further, over time...

type="main" <title type="main">Summary</title> <p>In this article we investigate the relationship between disasters and societal trust. A growing body research suggests that factors such as income inequality, ethnic fractionalization and religious heritage are important determinants of social capital in general and trust in...</p>

In this reply we offer a response to the Mercer and Reed (2015) replication of Toya and Skidmore (2007). The replication study extends the original work in several important dimensions and is a very useful contribution. Nevertheless, we offer additional evaluation and discussion of the...

In this article, we use data on Wisconsin school referenda over the 1991– 2004 period to examine how changes in education finance affected school referenda activity. Beginning in 1996–1997, state officials in Wisconsin altered the average state share of school costs from about...

In 1995, Wisconsin changed its agricultural land assessment policy from market valuation to use-valuation. The result is a significant reduction in property tax burdens for agricultural landowners. The goal of this legislation is to protect Wisconsin’s farm economy and curb urban sprawl...