Zobrazeno 1 - 10
of 353
pro vyhledávání: '"H, Giertz"'
Autor:
Seth H. Giertz, Anil Kumar
Publikováno v:
SSRN Electronic Journal.
Advocates of Medicaid expansion argue that federal Medicaid assistance to states fosters economic activity, generating positive local multiplier effects. Furthermore, during economic downturns, Congress regularly tweaks federal match rates for state
Publikováno v:
Land Use Policy. 120:106298
Publikováno v:
Real Estate Economics. 49:997-1032
Publikováno v:
Regional Science and Urban Economics. 89:103680
We estimate the degree to which local property taxes are capitalized into house prices using administrative data from the Dallas Central Appraisal District (DCAD) from 2014 to 2016. Capitalization rates are measured using a hedonic price regression m
Publikováno v:
SSRN Electronic Journal.
We analyze the spread of use-value assessment (UVA) programs applied to agricultural and rural land for property tax purposes across the 50 states. Taxing such land on the basis of its current use in agriculture rather than its full market value can
Autor:
James R. Follain, Seth H. Giertz
Publikováno v:
Public Finance Review. 44:132-159
We use data for a large panel of US Metropolitan Statistical Areas (US MSAs) in order to assess the ex ante likelihood of house price bubbles. We employ a vector error correction–based model in order to project house prices under different scenario
Autor:
Jacob Mortenson, Seth H. Giertz
Publikováno v:
National Tax Journal. 66:913-938
We examine income trends for top executives, focusing on the years 2000 to 2010, with special emphasis on the period surrounding the Great Recession. First, we merge Execucomp executive compensation records with IRS tax records. We compare incomes fr
Publikováno v:
Journal of Economic Literature. 50:3-50
This paper critically surveys the large and growing literature estimating the elasticity of taxable income with respect to marginal tax rates (ETI) using tax return data. First, we provide a theoretical framework showing under what assumptions this e
Autor:
James R. Follain, Seth H. Giertz
Publikováno v:
Journal of Housing Economics. 20:101-119
The focus of this paper is on the house price stress test (termed ALMO) that was designed to assess the fiscal strength of Fannie Mae and Freddie Mac and, if necessary, to trigger remedial action in order to avert a crisis. We assess whether the ALMO
Autor:
Seth H. Giertz, Jeffrey D. Kubik
Publikováno v:
Journal of Labor Research. 32:237-253
This paper uses Social Security earnings records linked to data from the Health and Retirement Study to examine the labor market behavior of rejected and accepted disability applicants prior to their application. We find that rejected applicants have