City Taxes and Property Tax Bases

This paper investigates the simultaneous relationship between tax rates and city property tax bases using data for 86 large U.S. cities in 1967, 1972, 1977, and 1982. We find that a 10 percent increase in the city's property tax rate decreases the city's tax base by about 1.5 percent. In addition, local income taxes and taxes levied by overlying jurisdictions (such as county and state governments) also have negative impacts on the city's property tax base. Local sales taxes, in contrast, appear to have little impact. We conclude that taxes affect local property values more than is typically implied by previous studies that have investigated the impacts of state and local taxes on firms' location decisions.

U. S. labor supply in the twenty-first century

The American labor force will be transformed as the twenty-first century unfolds, a change that will confront policymakers and business firms with new challenges and new opportunities. The impending slowdown of labor force growth that will accompany the retirement of the baby boom generation already is playing a central role in national debates over the future solvency of Social Security and Medicare, as well as U.S. immigration policies. But labor supply changes will be influenced by other dimensions as well. In the coming decades, American workers are likely to be, on average, older and better educated than today’s labor force. The globalization of labor markets is already opening new employment opportunities for some Americans and changing the wage rates paid to others. The production technologies and personnel policies adopted by tomorrow’s firms will undoubtedly reflect the numbers and types of workers available for employment.Labor supply ; Baby boom generation

Spatial and labor market contributions to earnings inequality: an overview

Wages ; Labor market ; Income distribution

Reallocation of Responsibilities and/or Financing for Selected Municipal Services to the State: A Municipal Finance Alternative

This report recommends that the administration and/or financing of a selected group of public services be shifted from municipalities to the state government in Massachusetts. Several criteria are used to identify local functions and local fiscal responsibilities which are more suitable for state than local financing. The first criterion is the efficiency of delivery of the service: for some functions, such as solid waste disposal, technology makes it more costly per capita to provide the service separately through individual municipalities than to operate regionally-based waste disposal facilities. The second criterion is the degree to which residents of the service area are agreed as to the quantity or quality of the service to be provided. The greatest degree of consensus can always be found at the lowest jurisdictional level, but this report argues that for the services selected for shifting, state financing will not result in service levels too different from any one municipality\u27s preferences. For example, there is not likely to be much dispute among municipal officials as to correctional institution standards. Third, the report recommends shifting services which have significant spill-in or spill-out characteristics; that is, when municipally-financed, they benefit or adversely affect residents of other local jurisdictions which have no voice in their delivery, on the one hand; and on the other hand, services with these characteristics involve costs without commensurate benefits to the responsible jurisdiction and eventually generate taxpayer resistance which forces severe reductions in service levels. Vocational education and transportation are two good examples of this phenomenon. The fourth criterion is that the area taxed to provide any service which effects a redistribution of services or cash (e.g. health and hospitals, veterans\u27 assistance) should include enough persons in both groups to make redistribution worthwhile: enough of those we wish to redistribute from and enough of those we wish to redistribute to. A great many municipalities in Massachusetts are somewhat internally homogeneous with respect to income; that is, the incomes of residents of any one community are likely to cluster. This tendency inhibits the provision of services with redistributive objectives which might significantly change the relative inequality of opportunity or well-being. In addition, the report notes that over-dependence on the local property tax has both inefficient and inequitable consequences which can be somewhat alleviated by any kind or measure of property tax relief

Next Generation Mapping of Enological Traits in an F2 Interspecific Grapevine Hybrid Family

In winegrapes (Vitis spp.), fruit quality traits such as berry color, total soluble solids content (SS), malic acid content (MA), and yeast assimilable nitrogen (YAN) affect fermentation or wine quality, and are important traits in selecting new hybrid winegrape cultivars. Given the high genetic diversity and heterozygosity of Vitis species and their tendency to exhibit inbreeding depression, linkage map construction and quantitative trait locus (QTL) mapping has relied on F1 families with the use of simple sequence repeat (SSR) and other markers. This study presents the construction of a genetic map by single nucleotide polymorphisms identified through genotyping-by-sequencing (GBS) technology in an F2 mapping family of 424 progeny derived from a cross between the wild species V. riparia Michx. and the interspecific hybrid winegrape cultivar, ‘Seyval’. The resulting map has 1449 markers spanning 2424 cM in genetic length across 19 linkage groups, covering 95% of the genome with an average distance between markers of 1.67 cM. Compared to an SSR map previously developed for this F2 family, these results represent an improved map covering a greater portion of the genome with higher marker density. The accuracy of the map was validated using the well-studied trait berry color. QTL affecting YAN, MA and SS related traits were detected. A joint MA and SS QTL spans a region with candidate genes involved in the malate metabolism pathway. We present an analytical pipeline for calling intercross GBS markers and a high-density linkage map for a large F2 family of the highly heterozygous Vitis genus. This study serves as a model for further genetic investigations of the molecular basis of additional unique characters of North American hybrid wine cultivars and to enhance the breeding process by marker-assisted selection. The GBS protocols for identifying intercross markers developed in this study can be adapted for other heterozygous species