Unlike conventional property taxes, a land value tax would tax land (the valuation of the dirt a building resides on) at a higher rate than improvements (any development on the land like constructing or renovating a building). Proponents argue that by taxing land at a higher rate, legislators can encourage development and disincentivize speculation on vacant lots, which can artificially drive up housing prices.

The team of Notre Dame students worked with Executive Director and Co-Founder for the Center for Land Economics Greg Miller ‘22, who in his time at the University of Notre Dame co-founded Student Policy Network. The Center for Land Economics is a nonprofit think tank that conducts research and provides educational tools to promote equitable land assessments and discourage speculation.

The authors of the report used Hamilton County assessor data at the parcel level and Census data to model a revenue-neutral split-rate tax that would tax land at four times the rate of improvements. Through careful analysis, the team found that approximately $1.87 billion in land value, or one in five parcels, sits vacant or undeveloped in the city – most of which lies in Cincinnati’s most valuable neighborhoods. After simulating the tax, they found that between 63% and 70% of multi-family parcels would see tax cuts above 10% while vacant parcels would see a median tax increase of about 126%. Additionally, the tax would be progressive. The lowest-income neighborhoods would see their residential median tax burden decrease by roughly 17% while only the highest-income quintile would experience a median increase in their tax burden.

Curtis Brashaw ‘28 and Rowan Miller ‘28 led a team of eight Notre Dame students throughout the research process. They both appreciated the opportunity to put numbers behind a policy proposal. Rowan explained that the project “showed that SPN research doesn’t have to remain theoretical… Performing the analysis with real Cincinnati data made theory feel tangible to our team and to Senator Blessing… Such quantitative analysis turns an abstract idea into a concrete proposal for legislators and stakeholders alike.” Brashaw continued, emphasizing the importance of changing legislation to allow for a land value tax and expressing his excitement about the fact that their work “directly supports the passing and implementation of Ohio Senate Joint Resolution 7, which seeks to allow municipalities to do a land value tax shift.”

The co-leads also noted the report would not have been possible without the diligence of their team: Julia Connolly ‘29, William Ehrhard ‘29, William Huguenin ‘29, Grace Hunt ‘29, Kyle Lauckner ‘28, Brett Molka ‘28, Daniella Morales-Garibay ‘28, and Dalton Vaughn ‘29.

“The work of the students has helped bring data to a real policy debate playing across Ohio,” said Greg Miller. “The state is considering enabling legislation for a land value tax, and the research is already being used by elected officials and organizations to understand the impact.”

For media coverage, see the Ohio Capital Journal and WVXU. The full report is available on the Center for Land Economics website, linked here.

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The University of Notre Dame Student Policy Network is the University’s premier public policy organization. The student-led club provides research and policy consulting for think tanks, local governments, and nonprofit organizations. Student Policy Network offers projects on a wide variety of issues, including environmental conservation, foreign affairs, housing law, and many more. The club has over 200 undergraduate members. To learn more, visit our website at spnclub.nd.edu.

Wage theft occurs frequently in the United States; this includes instances of employers failing to pay employees back pay, underpaying tipped workers, and illegally deducting from wages. Concerned about this injustice, researchers from the Notre Dame Student Policy Network partnered with the Economic Policy Institute. Students spent a semester researching the issue and identifying prevention policies in each state. At the conclusion of their research, the students compiled their findings in a 30-page white paper and presented them to Economic Policy Institute researchers in Washington, D.C. SPN’s efforts informed further research and policy recommendations made in the think tank’s final report.

Juniors Annie Chen and Alex Young led a team of 7 Notre Dame students in this policy research. “Working with the Economic Policy Institute allowed me to advocate for solutions helping workers reclaim their rights. I am grateful for this opportunity to work with teams across the country determined to ensure workers receive fair compensation,” said Chen. Young added, “Economic Policy Institute’s work to uncover wage theft violations perfectly exemplifies Notre Dame’s call to be a ‘force for good’ in the world. Participating in this project allowed students to use research and policy skills to bring attention to a problem that affects the most vulnerable Americans.”

Senior policy analyst for the Economic Policy Institute Margaret Poydock commended the work of Notre Dame students in preparing the report, saying, “The Economic Policy Institute is appreciative of Student Policy Network’s leadership on the wage theft project. Their efforts were an integral part of the research conducted for the report and our team’s understanding of the state policy landscape. This report will guide future policy aimed at preventing the devastating effects of wage theft and improve outcomes for American workers nationwide.”

Sonia Zhang, a junior also serving as the Vice President of SPN, co-authored the Economic Policy Institute report during her time as an intern with the think tank. Student researchers on the project for the Student Policy Network included Tess Barrett, Billy Bonnist, Max Feist, Hannah Huston, Emi Kartsonas, Ashleigh Lobo, and Darren Tanubrata.

Between 2021 and 2023, more than $1.5 billion in stolen wages were recovered for employees in the United States through local, state, and federal policy efforts. The report by the Economic Policy Institute detailing findings on wage theft can be found at https://www.epi.org/publication/wage-theft-2021-23/#epi-toc-17.

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The University of Notre Dame Student Policy Network is the University’s premier public policy organization. The student-led club provides research and policy consulting for think tanks, local governments, and nonprofit organizations. Student Policy Network offers projects on a wide variety of issues, including conservation, foreign affairs, housing law, and more. The club has over 120 undergraduate members. To learn more, visit our website at spnclub.nd.edu.