Research Projects

Research on Payment in Lieu of Taxation (PILOTS)

Start Date: July 2005
End Date: July 2006

Researchers
Pam Leland, Assistant Professor, University of Delaware

Description
This research focuses on the theory and practice of payments in lieu of taxation as it applies to universities and medical institutions. How are PILOTs negotiated and re-negotiated? What are the relevant models? How do exemptions such as PILOTs affect behavior of universities and medical institutions? How do PILOTs affect local government revenues? The research will be in the form of a policy focus report targeting practitioners at universities, medical institutions and local governments