Richard F. Dye’s research while affiliated with University of Illinois Chicago and other places

... In response to a tax revolt in the late 1970s, tax and expenditure limits were placed on states, making budgetary decisions even more difficult (Painter and Bae 2001). The federal government sharply reduced domestic spending during the 1980s, passing the costs for many social programs on to state and local governments (Dye & McGuire 1992). While this led to an increase in overall spending by states, research conducted by Dye and McGuire (1992) suggests that growth between different factions of state spending (i.e., education, public welfare, etc.) vary between 1970-1980 and 1980-1990. ...

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Exploring the Time-Varying Determinants of State Spending on Corrections

... The latter finding is consistent with the view that retail development spurred by TIF shifts local retail activity from non-TIF areas to retail establishments located within the TIF district. These findings are in line with those of Dye and Merriman (2003), which provide evidence that commercial activity moves from non-TIF areas to areas within TIF districts and industrial activity is less likely to be subject to such shifting. Mason and Thomas (2010) examine the competitive dynamics that affect TIF adoption. ...

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Tax Increment Financing (TIF): A Review of TIF's Economic and Fiscal Effects

... Second, to calculate relevant tax elasticities, we use the proportional adjustment method proposed by Prest (1962), which allows us to isolate the revenue effect of discretionary changes in tax legislation. Dye (2004) and Wolswijk (2009) show the importance of correcting for policy changes. However, without detailed revenue effects at the quarterly level, researchers need to make use of annual data, employ impulse dummies to control for major tax reforms, or are limited to estimating tax buoyancy (e.g. ...

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Estimating policy-corrected long-term and short-term tax elasticities for the USA, Germany, and the United Kingdom

... In response, Florida voters approved an amendment in 2002 and 2020 to ease the lock-in effect for the elderly (Cheung and Cumminghan, 2009). A study of Cook County, Illinois also suggests that tax benefits from the assessment limit discourage residential mobility in areas with rapid home price appreciation (Dye, McMillen, and Merriman, 2006). ...

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Tax Revolt and Neighborhood Change: Effect of Assessment Limits on Racial Churning

... Some of the less visible budget actions can be viewed as budget gimmicks or maneuvers. Budget gimmicks make budget complicated and decrease fiscal (or budget) transparency (Alesina & Perotti, 1996Dye et al., 2011;Hudspeth et al., 2015). However, the cutback management model was proposed in the 1970s when BSFs were not adopted by a majority of states in the U.S. Thus, it is necessary to reexamine cutback management and budget transparency in the context in which BSF has been operating in most US states since 2000. ...

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Do Budget Stabilization Funds Invite Transparent Budget Reporting? Budget Stabilization Funds and Fiscal Behavior of States

... Few, however, study the impacts of the administrative or institutional features of property assessment systems and the related tradeoffs between efficiency and equity that they impose. Contemporary studies of the institutional features of property tax administration focus on the consequences of tax limitation legislations and their welfare effects (Dye et al., 2005;Cutler et al., 1999;Bradbury et al., 2001;Anderson, 2006). More recent studies document the increasing trend in the regressivity of property tax, seeking for explanations such as the role of property tax exemptions or assessment bias (Ihlanfeldt & Rodgers, 2022;McMillen & Singh, 2020). ...

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Property Valuation – Cycle Length and Assessment Outcome

... Moreover, many important potential sources of revenue-like expanding the sales tax on goods to include services-do not appear on the list of tax expenditures. (See Dye, Giertz, and McGuire, 2003.) A possible harm from the abrupt changes in expenditure or revenue policy that often occur in a fiscal crisis is unevenness and uncertainty. ...

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Understanding State Government Budget Problems: Insights from the Midwest Region

... tax rate, the previous year's tax rate (L1TAXRATE) is used as an explanatory variable because the current year's EAV is not likely to affect last year's tax rate. 9 Vector it contains various time-variant demographics, socioeconomics, and housing attributes that have been frequently used in prior studies to explain housing values, including total population (POP), percentage of white (PWHITE), income per capita (IPC), median age of structure (BUILDAGE), percentage of high school graduate or higher (HIGHS), percentage of population greater than age 65 (PSENR), percentage of the population younger than age 18 (PCHILD), percentage of housing lacking adequate plumbing (HPLUM) (Anderson, 1990;Bossard, 2011;Byrne, 2006;Carroll & Eger, 2006;Dye & Merriman, 2000;Dye et al., 2014;Skidmore, Merriman, & Kashian, 2009;Wassmer, 1993;Weber et al., 2003). Aydin et al. (2011) suggest that the nature and extent of spillovers might be related to the size of commercial development, i.e., a small commercial establishment might not achieve the same spillover impact as a larger one. ...

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Impact of Tax Increment Financing on School District Revenues and the Spillover Effect

... The vast majority of respondents strongly agreed that the taxes increased funding for behavioral health, especially for people with the greatest needs, and increased flexibility to address complex service needs. Only a small proportion of respondents (about 10%) strongly agreed that the taxes decreased behavioral health funding from other sources, a potential drawback of earmarked taxes (22)(23)(24). ...

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A Tale of Two Taxes: Implementation of Earmarked Taxes for Behavioral Health Services in California and Washington State

... The regression is estimated using city and year fixed effects with state dummy variables to control for unobservable across-city and across-state differences and time-invariant factors. Although these predicted revenue are not unbiased estimators, they are reasonable proxies (Dye & Merriman, 2004). The next step is to calculate the revenue gap, which is the absolute deviation between the actual and predicted log of own-source revenue divided by the predicted log of own-source revenue, shown in equation (3): ...

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Understanding the Accumulation of Local Government Savings: A Dynamic Analysis