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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

Tax Subsidies and Housing Affordability

Anastasia Girshina, François Koulischer, and Ulf von Lilienfeld-Toal
This report, by François Koulischer, finds that the top 10% of households by real estate wealth capture between 17% and 26% of the surplus from housing tax subsidies.
October 27, 2023

Inequality in Property Tax Appeals: Evidence from Field Experiments with Homeowners and Assessors

Justin Holz, David Novgorodsky, and Andrew Simon
This report, by Justin Holz, uses two field experiments, one with homeowners and the other with county assessors, to understand the drivers of inequality in property taxes and homeowner appeal behavior.
October 13, 2023

Identifying Tax-Setting Responses from Local Fiscal Policy Programs

Valeria Merlo, Andreas Schanbacher, Georg U. Thunecke, and Georg Wamser
This report, by Georg Thunecke, studies tax policy interaction among local governments for both mobile and immobile tax bases.
September 22, 2023

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Center for Policy Research
426 Eggers Hall