Property Tax Fairness in Multnomah County, Oregon

Heroin overdose deaths--Multnomah County, Oregon, 1993-1999.

In the United States, heroin use is increasing and was implicated in 3805 deaths in 1993 (1). Multnomah County is Oregon's most populous county (1998 estimated population: 641,900); three fourths of county residents live in Portland. In 1999, in response to community concerns, the Multnomah County Health Department analyzed medical examiner (ME) data for 1993-1999 and interviewed heroin users t...

The 1999-2001 American Community Survey and the 2000 Census - Data Quality and Data Comparisons Multnomah County, Oregon

The Impact of Property Tax Appeals on Vertical Equity in Cook County, IL

Cook County has one of the highest rates of property tax appeals in the country. Do appeals make property taxes more fair and accurate? Using administrative property tax data from for 2003-2015, I quantify the level of regressiveness in property taxes. I find property taxes to be highly regressive. I then investigate whether the appeals process mitigates or exacerbates regressiveness. I find th...

Procedural Fairness and Tax Compliance.

In the traditional deterrence approach, taxpayers were considered as purely self-interested rational agents (Allingham & Sandmo 1972), and consequently, compliance was enforced by measures such as audits and sanctions. In the late nineties, a new method of regulation was proposed. This approach, the responsive regulation (Ayres & Braithwaite 1992), integrated the various measures to ensure comp...

Property tax reform in India

The property tax is an important local revenue source in many countries, but it is often underused as a source for financing local expenditures. In India, many local governments have initiated administrative and valuation reforms to increase the yield from property taxes. In this paper, we examine the fiscal and distributional implication of the ongoing and potential assessment reforms in two I...