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Perceptions and attitudes in taxpayer compliance. SM Sheffrin, RK Triest. California Davis-Institute of Governmental Affairs Papers, 1991. Who pays for development fees and exactions? M Dresch, SM Sheffrin. Public Policy Instit.

Perceptions and attitudes in taxpayer compliance. Estimating the tax advantage of corporate debt. JJ Cordes, SM Sheffrin. Tax evasion and equity theory: An investigative approach. International Tax and Public Finance 9 (4), 505-521, 2002.

ISBN13:9780965318471.

Who Pays for Development Fees and Exactions?, Marla Dresch and Steven M. Sheffrin. Public Policy Institute of California, June 1997

Who Pays for Development Fees and Exactions?, Marla Dresch and Steven M. Public Policy Institute of California, June 1997. Reform During Crisis: The Transformation of California’s Tax System during the Great Depression, James E. Hartley, Steven M. Sheffrin, and J. David Vasche. Reprinted in the California Constitutional Revision Commission’s Constitution History Revision Perspective, 1996. Estimating the Tax Burden in California, Steven M. Sheffrin and Marla Dresch. California Policy Seminar, 1995. Property Tax Including Proposition 13.

Traditional economic theory assumes rational individuals with stable preferences who, given an array of options and probabilities, maximize their expected utility. Who Pays for Development Fees and Exactions.

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Dresch, Marla and Steven M. San Francisco, California: Public Policy Institute of California

Dresch, Marla and Steven M. San Francisco, California: Public Policy Institute of California. Using data from Texas, the authors find weak statistical evidence that impact fees decrease the value of undeveloped land. Ihlanfeldt, Keith R. and Timothy M. Shaughnessy.

Executive Director Murphy Institute

Executive Director Murphy Institute. Professor of Economics. Who Pays for Development Fees and Exactions? (with Marla Dresch), Public Policy Institute of California, 1997. Sheffrin Vita p. 5 Published Public Policy Reports.

5 James Nicholas and Arthur Nelson, "Determining the Appropriate Development Impact Fee Using the Rational Nexus Test," Journal of the American Planning Association, Winter 1988, pp. 56-66. Donald C. Shoup, "Regulating Land Use at Sale," Journal of the American Planning Association, Vol. 62, No. 3, Summer, 1996, pp. 354-372.

Steven M. Sheffrin is an economist who focuses on property tax limitations in the United States. He is the Director of Tulane University’s Murphy Institute and a Professor of economics

Steven M. He is the Director of Tulane University’s Murphy Institute and a Professor of economics. Sheffrin is an expert in state taxation and served as a member on Louisiana's state Task Force on the Structural Changes in Budget and Tax Policy in 2016