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...

When optimistic forecasts can improve access to management, rational analysts have incentives to issue optimistically-biased forecasts (Lim, 2001). This paper proposes that the extent of this optimistic forecast bias will depend on the forecast's importance to management. If management attaches...