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1. How Do Foreclosures Affect Property Values and Property Taxes?

   Revista Land Lines
   Enero 2014
   James Alm, Robert D. Buschman, and David L. Sjoquist

   Drawing on proprietary foreclosure data from RealtyTrac—which provides annual foreclosures by zip code for the period 2006 through 2011—this report is the first to examine the impacts of...

2. The Window Tax

   A Transparent Case of Excess Burden
   Revista Land Lines
   Abril 2014
   Wallace E. Oates and Robert M. Schwab

   The 17th-century British window tax, levied upon the number of windows in a residence, inspired extreme creative measures to avoid the tax. The authors describe the effects and calculate the costs of...