Author Dan Rothschild

How to tax sharing

Across the nation, so-called “peer production businesses” have become a common feature of the urban landscape, and cities are scrambling to figure out how to tax and regulate them. From the short-term housing provided through services such as Airbnb and Breather to Lyft and Sidecar’s “ridesharing” services, new …

Budget gimmickry on the Bayou

Sometimes a trust fund isn’t a trust fund, and sometimes an appropriation isn’t an appropriation.
The Public Affairs Research Council of Louisiana (PAR) has done some important work over the years trying to clean up the policymaking process of the state and improve state governance in …

The case for treating windfalls like bonds

Windfalls are, by definition, irregular occurrences, which disrupt state and local governments’ regular flow of finance. And because each windfall is, at least to some degree, sui generis, state and local policymakers can have a rough time of figuring out how to account for windfall …

A new red state slush fund?

The Gulf Coast states — Florida, Alabama, Mississippi, Louisiana, and Texas — are all governed by Republican governors and have Republican majorities in both legislative chambers. With the exception of purplish Florida, these are rock-ribbed conservative states. Yet they may be on the verge of …