Public Economics: Taxation

This page offers supplementary links to in-class lectures. 

Common taxes

Income taxes

Tax avoidance/manipulation

Using notches to uncover optimization frictions and structural elasticities | Kleven and Waseem (2013)

Do taxpayers bunch at kink points? | Saez (2010)

Policy tools

Policy basics: The Earned Income Tax Credit | Center on Budget and Policy Priorities

Do child tax credits affect the well-being of children? | Milligan and Stabile (2011)

See Abstract, Introduction, Figures 1 and 2, Tables 3-5

Who responds to changes in the federal adoption tax credit? | Rodgers and Wallace (2020)

2019 NTA presentation

Who claims the federal adoption tax credit? Those who know about it

2023 SEA presentation

Give credit where? The incidence of child care tax credits | Rodgers (2018)

See Abstract; Introduction; Figures 2, 3, 5, and 7; Tables 3 and 4 (on GeorgiaVIEW)


Property taxes

2019 state & local government finance historical datasets and tables | U.S. Census

Property taxes | Urban Institute

Baldwin County Tax Commissioner

Baldwin County Board of Assessors

Property tax valuation | GA Dept. of Revenue

Michigan tax assessor attempts interior home inspections

Property tax appeals | GA Dept. of Revenue

Taxpayer bill of rights | GA Dept. of Revenue

Georgia Code Title 48. Revenue and Taxation § 48-5-220

Baldwin County, Georgia

Baldwin Co. officials explain why property taxes need to rise

Baldwin County public hearing

Baldwin County commissioners pass property tax increase

Baldwin County vote to increase property tax

Illinois governor candidate removed mansion's toilets to dodge taxes, report finds | NPR

Rauner and Pritzker duke it out over toilets and taxes | CBS Chicago

Baldwin County Schools FY24 budget meeting


Sales taxes

Georgia sales taxes

Alcohol excise taxes

Expanding the hotel-motel tax

Gas tax

What is subject to sales taxes?

Tax exempt items

Tax exempt Bibles

Who pays?

Fiscal policy

Understanding differences in fiscal policy

Massachusetts business taxes | Tannenwald (2004)

Tax incentives

Types of incentives awards | Florida DEO

Space Florida

Incentives | Georgia DED

Film tax incentives | Georgia Film

Georgia film | Explore Georgia

Film works | Explore Georgia

Questions regarding Georgia's film industry tax credit | 11Alive

Audits claim state has been overstating impact of tax credit program that helped create Georgia film | 11Alive

Clawbacks

Clawback clause | Governing

Can cities and states "clawback" their economic development advantages? | The American Prospect

38 Studios: Curt Schilling's crony capitalism debacle | Reason

Curt Shilling puts Conan in "Kingdoms of Amalur: Reckoning" | Team Coco

Schilling bloody sock | WPRI

Opportunity Zones

Opportunity Zones explained | Urban Catalyst

HUD's Carson on Opportunity Zone investment | Bloomberg Politics

Concerns after prices jump in Opportunity Zones | ABC10 News

Opportunity Zone resources | CDFI Fund

Opportunity Zones frequently asked questions | IRS

Competition for incentives

Amazon headquarters race has cities battling for bid | Today

Cory Booker makes a case for Amazon's HQ2 in Newark | CNBC

Are corporate tax incentives worth it? | The Week

22 cities agree not to poach from one another in a first for cooperation in Jefferson County | AL.com

Amazon's massive Chicago-area expansion was fueled by $741 million from taxpayers | WBEZ

For your own good

Chapter 11

Cobb commissioners approve Braves stadium deal | AJC

Why do taxpayers pay billions for football stadiums? | Vox

Super Bowl of welfare | Stossel

Field of Schemes

Do economists reach a conclusion on subsidies for sports franchises, stadiums, and mega-events? | Coats and Humphreys (2008)

San Francisco Giants history: Move to Florida Denied by MLB

Oracle Park | Wikipedia

How the Seattle SuperSonics really lost their NBA team

Seattle SuperSonics relocation to Oklahoma City | Wikipedia

Fiscal impact: SunTrust Park & the Battery Atlanta | Cobb Chamber