Use taxes are utilized by states to discourage taxpayers from engaging in sales tax avoidance via shopping in lower tax states. Enforcement of this tax has long been difficult, as demonstrated in the case of South Dakota v. Wayfair, Inc. (2018). States have instead relied on different...

The U.S. Supreme Court ruling in South Dakota v. Wayfair, Inc. that states may require sellers without a physical presence to collect use taxes has generated much enthusiasm and dread among observers. We present new data on revenues from the state use tax between 2010 and 2017. We also present a...

One of the immediate political difficulties of federal legislation during the COVID-19 pandemic is in the delivery of aid made available to state and local governments. However, due to differences in administrative and budgeting processes, there is variation in the timing between damages to...

Local governments across the U.S. have had a prominent role in financing the pandemic response during the ongoing COVID-19 outbreak and economic recession. Yet, such governments are increasingly facing budgetary strain as sources of tax revenue evaporate. If the financial burden on such...

Governments are subjected to many sources of competition that can be productive or destructive to their ability to maintain citizen trust. This paper explores the role of competition in the local government marketplace as a determinant of trust in local government. Using individual respondent...

Two of the most recognized and discussed “market” failures in public policy exist when spillover effects on third parties exist to market transactions, and when individuals can enjoy the benefit of a good or service without paying for its provision. In this essay I illustrate these forms of...

Using recently released data on public mental health expenditures by U.S. states from 1997 to 2005, this study is the first to examine the effect of state mental health spending on suicide rates. We find the effect of per capita public mental health expenditures on the suicide rate to be...

While the use of tax amnesty programs has been commonplace for decades among both states and local governments, historically these offers have rarely been extended to delinquent real property taxes. In the last 10 years, however, there have been 26 property tax amnesties offered by local...