Papers for Past Webinars

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.

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.

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. 

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.

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.

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.

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.

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.

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.

Sacha Dray, Camille Landais, and Stefanie Stantcheva

This report, by Stefanie Stantcheva, studies the history and geography of wealth accumulation in the U.S., using newly collected historical property tax records since the early 1800s.