This report applies statistical analysis to a non-scientific survey of attitudes toward the use tax among Californian taxpayers. There are three noteworthy conclusions. First, making consumers aware of their legal obligation to remit use tax increases the probability of compliance. Second,...

Introduction -- Property Tax Systems and their Administration -- Who Pays Which Property Taxes -- Estimating the Property Tax Expenditure -- What is the Property Tax Expenditure Worth? -- Public Service Cost of the Tax Expenditure -- Conclusion.

This study explores the performance of assessment administration during the Great Recession using a panel of Washington state counties from 2006 to 2011. The housing bust is treated as a productivity shock to the assessment process. Due to rapidly changing environmental conditions and declining...

Rainy day stabilization funds (RDSFs) and local option sales taxes (LOSTs) are two strategies local governments deploy to combat fiscal stress. While the literature on both is robust, it has thus far failed to consider empirically that the two may be connected. One way the marginal LOST dollar...

Abstract In August 2015, the Government Accounting Standards Board (GASB) adopted Statement 77, requiring government disclosure in audited financial reports of a particular type of tax expenditure, tax abatements. GASB's reporting standards move tax abatements from a budgetary environment to an...