Daphne A. Kenyon, Ph.D., principal, D.A. Kenyon & Associates, served as resident fellow in tax policy at the Lincoln Institute of Land Policy where she authored several reports, including The Property Tax-School Funding Dilemma, Payments in Lieu of Taxes (co-authored with Adam Langley), and Rethinking Property Tax Incentives for Business (co-authored with Adam Langley and Bethany Paquin), and was co-editor (with Gregory Ingram) of Education, Land, and Location. Kenyon's prior positions include president of the Josiah Bartlett Center for Public Policy, professor and chair of the Economics Department at Simmons College, senior economist with the U.S. Department of the Treasury and the Urban Institute, and assistant professor at Dartmouth College. She is president of the National Tax Association. Kenyon served on the New Hampshire State Board of Education and as a New Hampshire representative to the Education Commission of the States. Kenyon earned her B.A. in Economics from Michigan State University and her M.A. and Ph.D. in Economics from the University of Michigan.

Bethany Paquin is a senior research analyst in the department of valuation and taxation at the Lincoln Institute of Land Policy. She is director of the State-by-State Property Tax at a Glance data toolkit. Her research has contributed to Lincoln Institute reports on school finance and payments in lieu of taxes. She has published articles on property tax limitations and is a co-author of two Lincoln Institute policy focus reports: Property Tax Circuit Breakers: Fair and Cost-Effective Relief for Taxpayers (co-authored with Daphne A. Kenyon and Adam Langley) and Rethinking Property Tax Incentives for Business (co-authored with Daphne A. Kenyon and Adam Langley). She previously worked as a research assistant for the public finance consulting firm, D.A. Kenyon & Associates. She earned a B.A. in political science from Grove City College.

Andrew Reschovsky is a Professor Emeritus at the University of Wisconsin-Madison. He has published widely on topics related to state and local government finance. He has testified to state legislatures in several states on the financing of public education and has served as an expert witness for the plaintiffs in West Orange-Cove, a Texas case that successfully challenged the constitutionality of the Texas school finance system. He has also served as an advisor to the South African Financial and Fiscal Commission on issues of local government finance including the financing of public education. In 2014, along with Daphne Kenyon, he edited a special issue of Education Finance and Policy on the property tax and the funding of K-12 education. He has published eight papers on issues related to the funding of public education in the U.S. in journals including the National Tax Journal, Public Finance Review, and the Peabody Journal of Education. In 2011, he was awarded the Steven D. Gold award by the Association of Public Policy Analysis and Management in recognition of his contributions to state and local fiscal policy. He earned a Ph.D. in economics from the University of Pennsylvania.