Taxation

Parcel Tax in California: Findings from New Data Sources

Published: 2020 | Soomi Lee | CityScape Abstract This article examines parcel taxes in California counties, cities, and special districts. Unique to California, the parcel tax is commonly known as a lump-sum tax applied to parcels of real property to…

The Rare Occurrence of Mortgages Over $500,000

Published: 2017 | NLIHC Abstract The report reveals that only 5% of the mortgages obtained between 2013 to 2015 in the U.S. were larger than $500,000 and that lowering the mortgage interest deduction (MID) cap to $500,000 would have no…

Cities as Labor Markets

Published: 2014 | Alain Bertaud | Marron Institute NYU Abstract A city’s welfare depends on its labor market. As long as a labor market does not fragment into adjacent, smaller ones as it grows, the larger the market, the more…