The potential for vertical tax competition is strongest when different levels of government share the same base. Because there is greater sharing of common tax bases in Canada than in the United States, we expect vertical tax competition to be weaker in the United States than in Canada....

The federal government has numerous programs to help the poor, elderly, and disabled; this article investigates what is known about state responses to the set of fiscal incentives presented by programs including the Supplemental Security Income program and Medicaid.

Analyzes panel data over 11 years (both backward from 1982 and forward from 1982) to determine the average gasoline tax burden. Considers links between economic mobility, gasoline consumption, and excise tax increases.

This paper addresses the difficulties in developing comparative measures of fiscal capacity for jurisdictions with widely varying authority to levy taxes, with particular reference to New York City (NYC) and its region. It compares income and property wealth in the region and computes both...

While the terrible attack on the World Trade Centers on September 11, 2001 caused a substantial short–run shock to New York City's economy, the city demonstrated substantial economic resilience over the longer run. Prices for office space increased relative to the nation between 2001 and 2003,...

An instrumental variables model of state and local tax incidence is estimated for the years 1977, 1985, and 1991. Tax exporting through deductibility of state and local taxes has a significant positive effect on tax progressivity. I find a negative neighbor effect, with more progressive states...

This article uses a microsimulation model to demonstrate that suburban residents reap larger benefits from Tax Reform than do urban residents. Tax Reform may also lead many states to reduce their reliance on income taxes. Although the direct incentives to reduce local taxes in central cities are...

This article estimates a model to explain differences across states in the distributional incidence of state and local tax systems. The model emphasizes the role of distributional conflict in modifying the tax structure incentives resulting from changes in relative prices. The model is tested...

Principles offiscal federalism suggest that subnational units of government should rely on benefits-received financing, implying regressivity in state and local taxes. Empirically, however, states and their localities vary enormously in the degree of progressivity of their tax systems. This...

Using data from 1983 to 2009 on revenues, housing prices, and incomes, we forecast the impact of the U.S. housing crisis and "Great Recession" on the revenues of the nation's largest central cities for 2009--2013. We develop the concept of constructed cities, to allow valid comparisons across...