Agriculture is neither the largest nor the most effective segment of the Polish economy. However, since its importance goes beyond purely numerical characteristics, it is justified for the State to support it. What is important in this regard, however, is a kind of balance. These measures cannot...

We develop a model of property taxation and characterize equilibria under three alternative taxation regimes often used in the public finance literature: decentralized taxation, centralized taxation, and "rent seeking" regimes. We show that decentralized taxation results in inefficiently high...

We construct Laffer curves to evaluate the efficiency of local property tax collection based on a micro-level panel dataset referring to 2013-2016 and obtained from the Jerusalem municipality. Unlike previous literature, we apply a tractable ad hoc methodology, which, compared with the...

Das System der Verkehrsverbünde und der Zuweisung von Fahrgeldeinnahmen in Deutschland steht wegen seiner Verwaltungskosten und komplexen Regelungen in der öffentlichen Kritik. Das neue bundesweite 49-Euro-Flatrate-Ticket, das am 1. Mai 2023 eingeführt werden soll, wird erhebliche Änderungen...

What is the effect of e-commerce on the geographic distribution of local sales tax revenues? Using COVID-19 as a shock to online shopping and hand-collected high-frequency data on local sales tax revenue, we document an important shift in the state and local public finance landscape. As...

Ride-hailing applications create new challenges for governments providing transit services, but also create new opportunities to raise tax revenue. To shed light on the effect of taxing or subsidizing ride-hailing applications, we extend a pseudo-monocentric city model to include multiple...

We study the effects of increased school spending in rural American school districts by leveraging the introduction and subsequent expansion of Wisconsin's Sparsity Aid Program. We find that the program, which provides additional state funding to small and isolated school districts, increased...

We study the impacts of blockbusting, i.e. large-scale racial turnover of urban neighborhoods orchestrated by real estate professionals using aggressive and discriminatory practices. In a panel of census tracts across large cities in the postwar United States, we compare tracts subjected to...

An international tax haven is usually a low-tax jurisdiction that seeks to attract investment by foreign investors. But, there are many state and local jurisdictions within federal systems that set zero tax rates on personal or corporate income, consumption, property, and wealth in an effort to...

Diese Arbeit erstellt ein umfassendes Bild der regionalen Ungleichheit in Deutschland in einer Vielzahl von Größen. Ziel ist es, eine umfassende Sichtweise auf die Komplexität räumlicher Disparitäten zu entwickeln. Neben der wirtschaftlichen Perspektive sind Aspekte der Daseinsvorsorge,...