Property Valuation and Taxation Library

Policy Issues

Policy Issues Introduction | School Finance | Tax Limits and Tax Revolts | Farms and Open Space | Value Capture

Policy Issues Introduction

Wallace Oates
"Local Property Taxation: An Assessment" (37K)

Frances Plimmer, William J. McCluskey, and Owen Connellan
"Equity and Fairness within Ad Valorem Real Property Taxes" (1.3M)
Working Paper, 2000

Joan Youngman
"Local Property Tax Reform: Prospects and Politics"
Land Lines, July 1996

School Finance

William Fischel
"School Finance Litigation & Property Tax Revolts" (253K)
Working Paper, 1998

Tax Limits and Tax Revolts

Jeffrey I. Chapman
"The Continuing Redistribution of Fiscal Stress: The Long-Run Consequences of Proposition 13" (597K)
Working Paper, 1998

Jeffrey I. Chapman
"Local Government, Fiscal Autonomy and Fiscal Stress: The Case of California" (340K)
Working Paper, 1999

William Fischel
"The Homevoter Hypothesis: How Home Values Influence Local Government Taxation, School Finance, and Land-Use Policies" (The book draft below was published by Harvard University Press in 2001. The date of this draft, April 2001, should be noted in any citation of the work.)
Preface (67K) Chaper 1 (133K) References (196K)
April 2001

William Fischel
"School Finance Litigation & Property Tax Revolts" (253K)
Working Paper, 1998

Nikolai Mikhailov
"Type of Property Tax Assessment Limitations and Tax Relief Programs" (78K)
Research report prepared by Nikolai Mikhailov, Harvard Law School
September 1998
Additional material for 1999-2001 contributed by Jason Kolman, Harvard Law School

Farms and Open Space

John E. Anderson
"Measuring Use-Value Assessment Tax Expenditures" (313K)

Charles J. Fausold and Robert J. Lilieholm
"The Economic Value of Open Space: A Review and Synthesis" (87K)
Working Paper, 1996
Published in Environmental Management, Vol. 23, No. 3: 307-320. (Spring 1999)

Jane Malme
"Preferential Property Tax Treatment of Land" (301K)
Working Paper, 1993

Value Capture

Claudia M. De Cesare
"Using the Property Tax for Value Capture: A Case Study from Brazil"
Land Lines, January 1998

William A. Doebele
"The Recovery of 'Socially Created' Land Values in Colombia"
Land Lines, July 1998

Jeroen Klink, Luis Carlos Afonso and Irineu Bagnariolli, Jr.
"Fiscal and Regulatory Instruments for Value Capture: The Case of Santo Andre"
Land Lines, September 1998

Nathaniel Lichfield and Owen Connellan
"Land Value and Community Betterment Taxation in Britain: Proposals for Legislation and Practice" (330K)
Working Paper, 2000

Fernando Rojas and Martim Smolka
"New Colombian Law Implements Value Capture"
Land Lines, March 1998


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