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...

Quantitative public financial management research is limited by the absence of a common database for empirical analysis (Gill and Meier 2000). While the U.S. Census Bureau distributes government finance data that some scholars have utilized, the arduous process of collecting, interpreting, and...

We find that, for many categories of taxes, states that have upgraded their tax-processing systems see statistically and economically significant increases in collections relative to states that have not. Specifically, we detect positive impacts for amusement taxes, tobacco taxes, motor vehicle...