This paper examines the outcome of a non–binding full disclosure process to control increases in the property tax. The data used in the study cover a 20–plus–year period in five MSAs in Utah. During the period of our analysis, metro areas in Utah experienced rapid increases in the market...

Slovakia's transition history long paralleled that of the Czech Republic, but the former adopted bold new reforms early in this decade. This article is a comparative treatment of fiscal decentralisation since 1993 and more recent reforms of public administration, the two efforts representing the...

Studies of economic transition often focus on the private sector, but successful transition also requires devolution in the public sector. This study compares fiscal decentralisation in the Czech and Slovak Republics, whose institutions began to diverge only after their 1993 'velvet divorce'....

This paper examines alternative explanations for the decline over the past two decades in state corporate income taxes relative to the state economy. We employ a survey of state tax administrators, individual tax returns from Georgia and Utah, and panel data to explore the importance of tax...

The National Tax Association’s project on the taxation of telecommunications and electronic commerce recommended that each state employing a sales and use tax consider adopting a single statewide rate rather than continue with the number of rates currently in use. This recommendation was made...

This article reviews the recently completed National Tax Association’s special study on the taxation of Electronic Commerce and Telecommunication. It describes the major issues examined by the study group and notes the potential effect the Final Report is having on the current debate. It also...

Researchers have carefully examined assessment uniformity in ad valorem taxation for single–family residential properties and they have frequently reported nonuniform outcomes in the appraisal of these properties. This study analyzes the uniformity of assessed valuations across apartment,...

This study used the hedonic price technique to focus on a housing characteristic that has been studied infrequently: whether a home is site-built or manufactured. Two hedonic price regression models were used to determine the predictive power of construction type on home price. The ?rst, which...

Because retail sales taxes generate substantial revenue for many local governments, public officials contemplating differential local option tax rates must carefully assess the potential impacts of such decisions on purchasing decisions. The authors use a unique pooled time series to examine...