The Geography of the U.S. Property Tax
Francesco Ruggieri
This report, by Francesco Ruggieri, constructs a novel, granular georeferenced dataset on the universe of local governments in the U.S. and their property tax rates from the early 2000s to 2022. Using this dataset and key concepts pulled from his other paper titled "A Spatial Theory of Overlapping Local Governments," Ruggieri presents new descriptive insights on the geography of the property tax.
September 3, 2024
Tax Flights
Koleman Strumpf
This report, by Koleman Strumpf, studies the method of tax evasion wherein strategic plane owners evade property taxes by flying to certain locations on a particular date, also known as "tax flights."
May 10, 2024
Assessment Regressivity and the Homestead Exemption
Ruchi Singh and Daniel McMillen
This report, by Ruchi Singh, calculates the size of the homestead exemption that would eliminate regressivity for 9,091 municipalities.
May 3, 2024
Optimal Property Taxes
Arpit Gupta
This report, by Arpit Gupta, studies optimal property taxes.
April 12, 2024
Real Estate Investors and Property Taxation
Serena Wenjing Xiao
This report, by Serena Xiao, studies the inequality in property taxation in the U.S. single-family home market based on a property’s assessed value.
April 1, 2024
County Property Tax Capitalization in U.S. Cities
Kyle Kopplin
This report, by Kyle Kopplin, demonstrates varying responses to statutory property tax rate increases and decreases along the distribution of house prices in counties containing large U.S. cities.
March 25, 2024
Property Tax Assessment and Housing Market Cycles
Christopher Berry and Qining Wang
This report, by Christopher Berry, finds that the sources of property tax stability derive primarily from a failure to fully adjust assessed values as market values change within a jurisdiction.
March 4, 2024
Implicit Land Taxes and Their Effect on the Real Economy
Daniel Murphy and Nathan Seegert
This report, by Nathan Seegert, shows that land taxes are associated with higher density, neighborhood diversity, business formation, and other indicators of economic performance.
February 2, 2024
Shared Occupancy and Property Tax Arrears
Wilfred Anim-Odame, Precious Brenni, Damian Damianov, and Dennis Philip
This report, by Damian Damianov, finds that the effects of shared occupancy arrangements are moderated by reciprocity, where compliance levels are higher in shared dwellings located closer to public services and amenities.
December 18, 2023
The Role of Property Assessment Oversight in School Finance Inequality
Alex Combs, John Foster, and Erin Troland
This report, by Erin Troland, finds that property assessment accuracy can account for a sizable share of school funding inequality, which may persist despite common forms of property assessment oversight.
November 17, 2023