This study examines the impact of Statements of Financial Accounting Standards No. 141 and No. 142 (hereafter SFAS 141, 142) on the characteristics of financial analysts' earnings forecasts after mergers. Specifically, I predict lower forecast errors for firms that experienced mergers after the...

Property taxes are assessed by local taxing jurisdictions, including the county, city, and school district in which a property is located. This study examines the incidence of the residential property tax burden across 357,264 owner–occupied homes in Dallas County, Texas. Progressivity indices...

This study examines how replacing a uniform property tax with a land value tax (LVT) would shift the tax burden for single-family residential properties in Tarrant County, Texas, over the period 1997–2006. Results suggest that a LVT would shift the tax burden away from single-family properties...