Property Taxes and House Values: The Theory and Estimation of Intrajurisdictional Property Tax Capitalization explains the link between property taxes and house

We use a novel dataset on effective property tax rates in U.S. states and metropolitan statistical areas (MSAs) over the 2005–2014 period to analyze the relat

This policy focus report examines options that exist for timely and efficient aid to needy taxpayers, including circuit breaker programs that reduce taxes based

State and local government tax revenues dropped steeply following the most severe housing market contraction since the Great Depression. The authors identify fi