Owners of vacation homes pay local property taxes, yet cannot vote on local referenda. From the standpoint of full–time residents, significant numbers of vacation homes reduce the real costs of public spending, since vacation home owners pay property taxes but consume very few public services....

Limitations on aspects of property taxation are widespread in the United States with 43 states having some form of limit. Previous research has focused on a desire by local residents to constrain local government expenditures as the primary motivation for these limitations. Another common...

Recent research in urban and regional economics has shown that cities have taken on a polycentric (as opposed to monocentric) form. Much attention has focused on identifying and categorizing the numerous employment centers in a vast number of metropolitan areas. However, these studies have...

In 2001 the state of Minnesota reduced the weights assigned to non-residential property in local property tax bases, which increased residents' price of raising property tax revenue and affords the opportunity to identify the tax price elasticity of local tax revenues and expenditures. Results...