Twenty US states currently allow both county and municipal governments to impose sales taxes on purchases within their jurisdictions. This study investigates the complex multi-jurisdiction and multi-tier dimensions of local option sales taxes (LOSTs) in this setting. We estimate own-rate and...

Development impact fees have sparked considerable controversy as they have spread rapidly in usage throughout the United States. One contentious issue is the effect that these fees have on local economic development. While some scholars have argued that impact fees attract jobs by reducing...

Development impact fees are a controversial and relatively novel method of financing local public infrastructure. While their effects on home values have been examined extensively, very few studies have considered an important potential relationship with the price of undeveloped land. This study...