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Picking Up the PACE: Loans for Residential Climate-Proofing

Cameron LaPoint, Aymeric Bellon, Francesco Mazzola, and Guosong Xu
This report, by Cameron LaPoint, collects new PACE loan-level data and develop a novel approach to recover households’ home improvement investment decisions from permit descriptions.
December 6, 2024

Tax Streams, Land Rents, and Urban Land Allocation

Yugang Tang, Zhihao Su, Yilin Hou, and Zhendong Yin
This report, by Yilin Houexamines the fiscal motives behind the allocation of land in Chinese cities by municipal governments for commercial and residential use. 
November 22, 2024

Property Taxes and the Great Recession: The Role of Property Tax Limits

Thomas Brosy and Chiara Ferrero
This report, by Thomas Brosy, explores the impact of the Great Recession and falling housing prices on local property tax revenues.
November 1, 2024

Under the (neighbor)Hood: Understanding Interactions Among Zoning Regulations

Amrita Kulka, Aradhya Sood, and Nicholas Chiumenti
This report, by Amrita Kulkafinds that relaxing density restrictions (such as minimum lot size), alone or combined with relaxing other regulations, is most effective at increasing housing supply, particularly of multifamily properties, and reducing per-housing-unit rents and prices.
October 18, 2024

Effects of Shrinking Population on Local Government and Housing Markets: Evidence from Japan

Shinya Inukai
This report, by Shinya Inukaiestimates the impacts of declining populations on municipalities and housing
markets using difference-in-differences models.
October 4, 2024

Estimation of Welfare Effects in Hedonic Difference-in-Differences: The Case in School Redistricting

Xiaozhou Ding, Christopher Bollinger, Michael Clark, and William Hoyt
This report, by William Hoyt, find significant differences in both the capitalization effects and welfare changes associated with the school redistricting.
September 13, 2024

The Geography of the U.S. Property Tax

Francesco Ruggieri
This report, by Francesco Ruggiericonstructs 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.
August 30, 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

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Center for Policy Research
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