Policymakers frequently employ tax holidays to stimulate spending and transfer state revenues to favored groups. Perhaps the most common form of this policy in the United States are “Back to School” tax holidays where states waive the retail sales tax on selected school supplies in the fall....

The ability of communities to realize Pareto efficient outcomes may potentially be realized through the practice of fiscal zoning. A common concern to this theory is the prospect that political boundaries may undermine this process. If nuisance entities produce negative externalities that decay...

This research studies the location of development within general purpose local governments that are overlapped by multiple independent school districts. The tested hypothesis is that local governments will be more permissive in granting development rights within its boundaries as their share of...

This essay demonstrates the full range and potential contributions economists have to offer many academic disciplines. We argue that in the absence of a formula which identifies the length of the hypotenuse on a right-triangle, known today as the Pythagorean theorem, economists would have...

Public managers who operate within cross-jurisdictional governance regimes face substantial difficulties in facilitating network collaboration. Scholars have long suggested that non-congruence of geographic borders can create coordination problems among the political communities within...

This paper provides a tractable theoretical model designed to capture the targeting incentives created by benchmark testing. Under high-stakes benchmark testing, schools and teachers are judged on the fraction of students that meet some given level of educational attainment. The incentive for...