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...

Macroeconomic conditions and tax structures jointly determine the growth and volatility of state tax revenues. Since a variety of economic conditions exist among states, government policymakers should carefully anticipate and consider the possible impacts of proposed tax reform and revenue...

A survey of Czech local officials probes perceptions of intergovernmental relations. Perceived autonomy and municipality size are tested as autonomy indicators. The impact of city size on municipal expenditures from different funding sources is evaluated. Cross-tabulations of city size identify...

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...