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Vestiges of Transit
Path Dependence and the Modern CityDocumentos de trabajoDiciembre 2011Leah Brooks and Byron LutzBy the 1910's, Los Angeles had one of the largest urban rail networks in the world. Streetcars dominated urban transit and motivated building and investment. New streetcar construction ceased by...
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Preferential Assessment of Rural Lands in the United States
A Literature Review and Reform ProposalsDocumentos de trabajoDiciembre 2011This paper summarizes and evaluates the U.S. experience with use-value or current-use assessment of undeveloped land for tax purposes. The reasons for proposing preferential assessment of rural land...
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Strategies for Renewable Energy Projects on Arizona’s State Trust Lands
Documentos de trabajoDiciembre 2011Peter W. Culp and Jocelyn A. GibbonSolar development firms have identified over half a million acres in southwestern Arizona as possible sites for future electric generation facilities. The region is a prime target for such facilities...
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Estimating Agricultural Use Value for Property Tax Purposes
How do State Programs Assess Use Value?Documentos de trabajoDiciembre 2011All fifty states in the United States provide property tax preferences for agricultural land via some form of use-value assessment. By this assessment approach agricultural land is valued in its...
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State Income Tax Credits for Conservation Easements
Do Additional Credits Create Additional Value?Documentos de trabajoSeptiembre 2011Conservation easements have become an extremely popular way to protect the conservation values of undeveloped land. Fifteen states have created income tax credits to encourage the creation and...
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Recession, Recovery, and State and Local Finances
Documentos de trabajoSeptiembre 2011Donald BoydThe Great Recession hit state and local finances much harder than any recession of the past 50 years. While it is well-known that the recession was deeper and longer than other recessions, what is...
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A Duration Analysis of Tax Increment Finance District Lifespans
The Case of WisconsinDocumentos de trabajoAgosto 2011Russell Kashian and Mark SkidmoreThis paper uses hazard analysis tools to examine the factors that influence the lifespans of tax increment finance (TIF) districts. As the nation emerges from its real estate crisis, it is clear that...
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Revenue Diversification and the Financing of Large American Central Cities
Documentos de trabajoAgosto 2011The housing crisis and the Great Recession have placed tremendous fiscal pressure on the nation’s central cities. Cuts in state government fiscal assistance to their local governments, plus...
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Denial of Municipal Services to Taxpaying Condominium and Homeowner Association Unit Owners
Documentos de trabajoAgosto 2011While taxpayer demand for infrastructure and service funding have expanded over the years, municipal resources to deliver these services have become more difficult to access as a result of the...
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Conservation Easements Outside of the United States
Documentos de trabajoAgosto 2011For the past thirty years, nonprofits in the United States have been authorized to acquire and hold conservation easements, which are perpetual restrictions that prevent alteration of the subject...
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