This paper presents an analysis of the extent to which tax planning affects the level of the inheritance tax rate that is perceived to be fair. In a factorial survey conducted in Germany, tax planning was found to increase the fair tax rate by approximately 4 percentage points. The fair tax rate...

This article evaluates two alternative standards for resetting property assessments on title transfer in property tax systems like Oregon's and California's, which are explicitly designed to protect property owners against rapid, unanticipated increases in their tax bills: California's reset to...