Business, College of


First Advisor

Sam Allgood

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A DISSERTATION Presented to the Faculty of The Graduate College at the University of Nebraska In Partial Fulfilment of Requirements For the Degree of Doctor of Philosophy, Major: Economics, Under the Supervision of Professor Sam Allgood. Lincoln, Nebraska: May, 2023

Copyright © 2023 Kyle A. Kopplin


This work is in three chapters. The first chapter investigates the extent to which county-level property tax changes are capitalized into house prices. The literature mainly focuses on specific tax events, but this chapter generalizes the context to large U.S. cities. The main findings suggest that county-level property tax capitalization occurs and varies along the distribution of house prices. The second chapter measures differences in county-aggregated self-assessed valuations of house prices and county- aggregated sale prices to determine whether there are trends in the level of misperceived house value. Factors like age, time of tenure in a house, and house price all matter when analyzing the difference between self-assessed values and sale prices. Further, the empirical work aims to measure differences in salience for tax policies at different governance levels. The third chapter analyzes whether increases in financial-decision making capabilities has an impact on health insurance purchase decisions and other health-related financial decisions. Financial literacy is shown to reduce undesirable outcomes in these dimensions. These chapters focus on decisions that many households face, and housing and health make up large portions of the typical household budget.

Adviser: Sam Allgood

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