Residents of school districts with large percentages of vacation properties have the opportunity to export a portion of their school taxes onto the owners of those vacation properties. Those property owners are unlikely to consume educational services or have the opportunity to vote against...

Many states in the US have in recent years changed the mix of state and local revenue sources used to finance local public expenditures, especially primary and secondary education, with local property taxes being replaced by various sources of state tax revenue. This article examines the...

This research explores relatively successful reforms of the local property tax system in the four largest city councils in Sierra Leone. Deriving lessons from differing outcomes across the four councils, it highlights three key messages about the determinants of successful reform. First,...