Reports & Publications

Faculty: Justin Ross
Selected Works:

• "The public financing of America's largest cities: A study of city financial records in the wake of the Great Recession," (with C. Johnson, Y. Wenli), Journal of Regional Science, 55 (1): 113-138 (2015)
• "State revenue forecasts and political acceptance: The value of consensus forecasting in the budget process," (with J. L. Mikesell), Public Administration Review, 74 (2): 188-203 (2014)
• "Fiscal illusion from property reassessment? An empirical test of the residual view," (with W. Yan), National Tax Journal, 66 (1): 7-32 (2013)
• "Are community-nuisance fiscal zoning arrangements undermined by state property tax reforms? Evidence from nuclear power plants and school finance equalization," Land Economics,  89 (3): 449-65 (2013)
• "Fast money? The contribution of state tax amnesties to public revenue systems," (with J. L.  Mikesell), National Tax Journal, 65 (3): 529-62 (2012)
• "Interjurisdictional determinants of property assessment regressivity," Land Economics, 88 (1) (2012)
• "Assessor incentives and property assessment," Southern Economic Journal, 77 (3): 776-94 (2011)
• "Robustness and vulnerability of community irrigation systems: The case of the Taos valley acequias," (with M. E. Cox), Journal of Environmental Economics and Management, 61 (3): 254-66 (2011)
• "Tiebout competition, yardstick competition, and tax instrument choice: Evidence from Ohio school districts," (with J.C. Hall), Public Finance Review, 38 (6): 710-37 (2010)

Reports and Publications:

• “Too small to fail: The role of Medicaid in mitigating pandemic-related fiscal strain on local government,” (with Victoria Perez; Joseph A. Benitez), Public Budgeting & Finance (September 1, 2021)

• "After Wayfair: What are State Use Taxes Worth?" (with J. Mikesell), National Tax Journal, 72 (4): 801-20 (December 2019)

• "The Impact of State Taxes on Pass-Through Businesses: Evidence from the 2012 Kansas Income Tax Reform," (with J. Debacker, B. Heimm and S. Ramnath), Journal of Public Economics, 174: 53-75 (2019)
• "Pass-Through Entity Responses to Preferential Tax Rates: Evidence on Owner compensation and Economic Activity in Kansas,' (with J. DeBacker, L. Goodman, B. Heim, and S. Ramnath), National Tax Journal, 72 (4): 687-706 (June 2018)
• "Are Sugar-Sweetened Beverage Taxes Regressive? Evidence from Household Retail Purchases," (with F. Lozano-Rojas), Washington, D.C.: Tax Foundation, (June 2018)
• "Fiscal Zoning and Fiscal Externalities," National Tax Journal, 70 (1): 45-74 (2018)
• "Welfare Effects of Selective Taxation: Economic Efficiency as a Normative Principle," in For Your Own Good: Taxes, Paternalism, and Fiscal Discrimination in the 21st Century, Mercatus Center - George Mason University, (January 2018)
• "Carbon Tax Guide : A Handbook for Policy Makers," (with K. Richards and about 12 other people), Washington, D.C.: World Bank, (March 2017)
• Book Review: Youngman, Joan. (2016). "A Good Tax: Legal and Policy Issues for the Property Tax in the United State" National Tax Journal,70 (1): 205-12 (March 2017)
• "Unfunded Mandates and Fiscal Structure: Empirical Evidence from a Synthetic Control Model," Public Administration Review, 78 (1) 92-103 (Jan/Feb 2018)
• “The Labor Incidence of Capital Taxation: New Empirical Evidence from the Retail Sales Taxation of Manufacturing Machinery and Equipment,” (with J.L. Mikesell), National Tax Journal, (2) 257-94 (June 2017)
• "Improving State Revenue Forecasting: Best Practices for a More Trusted and Reliable Revenue Estimate" - Center on Budget and Policy Priorities, August 8, 2014
• "Indiana University Students Offer Cost-Saving Advice to Rural Fire Districts," - IU Bloomington Newsroom, June 5, 2014
• Ross, J.M. & Dunn, R.R. "The Income Tax Responsiveness of the Rich: Evidence from Free-Agent MLB All-Stars." Contemporary Economic Policy, 25(4), 639-648. (2007).
• Ross, J.M.  "A Theoretical Model of the Distribution of Teacher Attention Under Benchmark Testing." Economics Bulletin, 9(29), 1-8. (2008).
• Ross, J.M. and Hall, J.C. "When It Comes to Taxes: Focus on Being Competitive." In R. Sobel (Ed.) Unleashing Capitalism: Why Prosperity Stops at the West Virginia Border and How to Fix It (pp. 69-79) Morgantown, WV: The Public Policy Foundation of West Virginia (2007).