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This paper focuses on excise effects of the property tax system. The excise effects are, of course, only one element in determining the role that property taxes should play as a revenue source and tell us only part of the story on the tax’s ability to generate revenues, the incidence of the...

In this study, we examine the effect of public spending for the arts on state economic growth among U.S. states. While there is a large literature on the effects of many elements of public spending on economic growth, this literature has ignored spending for the arts. We extend this literature...

In this paper, we use the Kauffman Firm Survey to examine the effect of housing price changes on small business financial variables. We apply macroeconomic forecasting techniques to decompose housing price changes into expected and unexpected components. In addition to investigating the effect...

Using 1989 to 2007 Survey of Consumer Finances data, this paper addresses three questions: 1) Are business owners generally more or less financially conservative than their non-business-owning counterparts?; 2) Do business owners accumulate more wealth?; and, 3) Do business owners hold a smaller...

Using 1989 to 2007 Survey of Consumer Finances data, this paper addresses three questions: 1) Are entrepreneurs are generally more or less financially conservative than their non-entrepreneurial counterparts? 2) Do entrepreneurs accumulate more wealth? and 3) Do entrepreneurs hold a smaller...