In 1994 a limit on the growth of property values for tax purposes was imposed in Michigan. One consequence of the newly imposed assessment growth cap was an emerging differential in tax prices between potential new property owners and long-time property owners. The purpose of this paper is to...

In this paper new evidence is presented of cross-border shopping in response to sales taxation. While several instructive studies provide estimates of the cross-border shopping effect, a unique opportunity is utilized to evaluate the effect of a large discrete change in sales tax policy. Using...

In this article we use data on lottery sales for all 55 counties in West Virginia over the period 1987–2000 to examine in a dynamic framework the determinants of lottery revenues. While we examine more generally the determinants of lottery revenues, we focus on the effects of the introduction...

In this paper new evidence is presented of cross-border shopping in response to sales taxation. While several instructive studies provide estimates of the cross-border shopping effect, a unique opportunity is utilized to evaluate the effect of a large discrete change in sales tax policy. Using...

In 1994 a limit on the growth of property values for tax purposes was imposed in Michigan. One consequence of the newly imposed assessment growth cap was an emerging differential in tax prices between potential new property owners and long-time property owners. The purpose of this paper is to...

In 1994 a limit on the growth of property values for tax purposes was imposed in Michigan. One consequence of the newly imposed assessment growth cap was an emerging differential in tax prices between potential new property owners and long-time property owners. The purpose of this paper is to...

In this study we examine the impact of lottery sales and the introduction of new lottery games on the retail activity using panel data on all West Virginia counties over the 1987-2001 period. We find that the introduction of video lottery spurred retail activity in those counties that have been...

This paper uses an overlapping generations model with international labor mobility and a politically responsive fiscal policy to examine aging in developed and developing regions. Migrant workers change the political structure composed of young and elderly voters in both labor-receiving and...

A critical challenge of Wisconsin’s Smart Growth Initiative is to include the public in the creation and development of the instrument. One implication of public participation is the strategic development of a comprehensive planning committee. Two crucial decisions occur when the committee is...