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1. Public Acceptability and Land Value Taxation

   An Experimental Economics Investigation
   Documentos de Trabalho
   Janeiro 2017
   Joshua M. Duke and Tianhang Gao

   This research seeks to use economic experiments to investigate how different property tax institutions affect homeowners’ investment behavior and whether land value taxation (LVT) is acceptable...

2. Towards Property Tax Compliance

   A Case Study of Attitudes Toward Paying Property Taxes in Jamaica
   Documentos de Trabalho
   Dezembro 2016
   Tina M. F. Beale, Rochelle A. Channer Miller, Amani Ishemo, and Cadien A. Murray-Stuart

   Jamaica’s property tax compliance rate has consistently been described as “low,” “dismal,” and “inadequate.” Its performance is of utmost importance to the...

3. Nuevo informe del Instituto Lincoln

   Estudio comparativo sobre el impuesto a la propiedad en 50 estados
   Revista Land Lines
   Julho 2016

   Estudio comparativo sobre el impuesto a la propiedad en 50 estados En conjunto con el Centro para la Excelencia Fiscal de Minnesota El Instituto Lincoln de Políticas de Suelo ha publicado la última...

4. Nonprofit PILOTs (Payments in Lieu of Taxes)

   Revista Land Lines
   Julho 2016
   By Daphne A. Kenyon and Adam H. Langley

   This policy brief covers key issues surrounding the use of nonprofit payments in lieu of taxes (PILOTs): payments made voluntarily by tax-exempt nonprofits as a substitute for property taxes. It...

5. New Lincoln Institute Report

   50-State Property Tax Comparison Study
   Revista Land Lines
   Julho 2016

   50-State Property Tax Comparison Study: For Taxes Paid in 2015​ In partnership with the Minnesota Center for Fiscal Excellence The Lincoln Institute of Land Policy has released the latest edition of...

6. The Political Economy of Voter Support for School Property Taxation

   Documentos de Trabalho
   Junho 2016
   Lindsay Amiel, Jared Knowles, and Andrew Reschovsky

   Like a number of other states, Wisconsin places revenue limits on its local school districts. This paper explores the factors that lead school boards to hold referenda to override the limits, and...

7. Nuevo libro del Instituto Lincoln

   Un buen impuesto
   Revista Land Lines
   Abril 2016

   Un buen impuesto: temas legales y de política del impuesto sobre la propiedad en los Estados Unidos Por Joan Youngman El impuesto sobre la propiedad, uno de los pilares del gobierno municipal, es...

8. New Lincoln Institute Book

   A Good Tax
   Revista Land Lines
   Abril 2016

   A Good Tax: Legal and Policy Issues for the Property Tax in the United States By Joan Youngman The property tax, a mainstay of local government, is the subject of continual controversy, with numerous...

9. Further Empirical Evidence on Property Taxation and the Occurrence of Urban Sprawl

   Documentos de Trabalho
   Março 2016
   Robert W. Wassmer

   How does the effective rate of property taxation in a United States urbanized area influence the occurrence of urban sprawl (measured as greater land used for a given population) observed there?...

10. School Finance and Property Taxes

    Revista Land Lines
    Fevereiro 2016
    By Joan Youngman

    Some of the most significant policy discussions concerning the property tax do not deal with the tax itself, but rather with the use of its revenue to support local public schools. This excerpt from...