We employ a dynamic regression discontinuity design comparing business outcomes in areas that passed additional school property taxes to business outcomes in areas that failed to do so. We find little evidence that passage of a property tax referendum has an effect on the total number of...

This paper examines how differences in state bankruptcy laws, specifically the amount of the homestead exemption, affect business location decisions. We expand upon the literature by narrowing the geographic scope and focus on the amount of entrepreneurial activity within a few miles of the...

The elderly are the population most likely to file for bankruptcy, with filings increasing by 150 percent from 1991 to 2007. This is likely because they live with relatively flat incomes and high medical expenses, and their retirement and housing assets are typically exempt from bankruptcy...

type="main" <title type="main">ABSTRACT</title> <p>We examine how location-based tax incentives affect quality of life and business environment through changes in property values and equilibrium wages. Using the federal Empowerment Zone program, we determine whether offering tax incentives to firms improves the welfare of...</p>