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Tax Policy Center

Research & Commentary

Research report
State and Local Issues

Municipal Debt: What Does It Buy and Who Benefits?

This paper examines the incidence of the federal income tax exemption of interest on state and local bonds, applying a fixed-savings, simplified general equilibrium approach to estimate incidence effects on both the sources and uses of income. In contrast to traditional empirical work that...

October 29, 2014
Harvey GalperKim S. RuebenRichard C. AuxierAmanda Eng
Research report
State and Local Issues

Property Taxes in the United States

This Tax Fact examines the property tax burden as a share of home value in the United States. Most counties have property tax burdens between 0.5 and 1.5 percent of home value. As a share of home values, counties in the Northeast, parts of the Midwest, and Texas tend to have higher property...

December 4, 2013
Benjamin H. HarrisBrian David Moore
Research report
State and Local Issues

Residential Property Taxes in the United States

This brief presents an overview of residential property taxes. The brief considers recent trends in aggregate property tax revenues and examines the property tax at the county level. Property taxes are an important source of revenue for local governments, though effective property tax rates vary...

November 18, 2013
Benjamin H. HarrisBrian David Moore
Research report
Individual Taxes

Who Benefits from Tax-Exempt Bonds?: An Application of the Theory of Tax Incidence

This paper applies tax incidence theory to estimate the distributional effects of the exemption from federal income tax of interest on state and local bonds and the President's proposal to limit the benefit of the exemption to the 28 percent rate. When one accounts for the effects of changes in...

September 27, 2013
Harvey GalperJoseph RosenbergKim S. RuebenEric Toder
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