Many developing countries have struggled with realizing sufficient revenues from property tax. However, as developing countries experience economic growth, they are also seeing property values rising, providing a bigger tax base from which to realize revenues. Technology has made tax...

This short paper provides the best available evidence about the number of tax increment financing districts in US states. It provides complete sources for the data and contrasts our findings with the findings of one earlier study on this subject

Direct voter involvement (or even the potential for direct involvement) in policymaking through initiatives, referenda, and other mechanisms has forever altered the governance landscape in many municipalities. Nowhere is this more evident than the causes and consequences of tax and expenditure...

We develop a comprehensive dataset of state and local taxes from 2000-2015 that includes personal income taxes, property taxes, corporate income taxes, sales taxes, estate taxes and excise taxes. We illustrate how state and local taxes have changed over time, in response to business cycles, and...