Showing: All Publications
GASB 77
Revealing the Cost of Property Tax Incentives for Business
July 2017, English
Good-government advocates across the ideological spectrum are hoping a new accounting rule will shed light on the costs of property tax incentives for business, following years of public skepticism about the purported economic benefits of these tax breaks. Known as “GASB 77,” the Government Accounting Standards Board Statement No. 77 requires an estimated 50,000 state […]
July 2017, English
Good-government advocates across the ideological spectrum are hoping a new accounting rule will shed light on the costs of property tax incentives for business, following years of public skepticism about the purported economic benefits of these tax breaks. Known as “GASB 77,” the Government Accounting Standards Board Statement No. 77 requires an estimated 50,000 state […]
The Future of U.S. Public School Revenue from the Property Tax
July 2017, English
This Policy Brief examines the property tax as a critical source of revenue for public schools in the United States. It demonstrates the high proportion of public education funding provided by the property tax as well as the stability of the property tax compared to the three state taxes (sales tax, income tax, and corporate […]
July 2017, English
This Policy Brief examines the property tax as a critical source of revenue for public schools in the United States. It demonstrates the high proportion of public education funding provided by the property tax as well as the stability of the property tax compared to the three state taxes (sales tax, income tax, and corporate […]
New Lincoln Institute Book
After Great Disasters
July 2017, English
After Great Disasters: An In-Depth Analysis of How Six Countries Managed Community Recovery By Laurie A. Johnson and Robert B. Olshansky In the face of earthquakes, tsunamis, hurricanes, and the extreme weather impacts of climate change, communities need to plan ahead for their disaster recovery to ensure that they rebound and emerge stronger than before, […]
July 2017, English
After Great Disasters: An In-Depth Analysis of How Six Countries Managed Community Recovery By Laurie A. Johnson and Robert B. Olshansky In the face of earthquakes, tsunamis, hurricanes, and the extreme weather impacts of climate change, communities need to plan ahead for their disaster recovery to ensure that they rebound and emerge stronger than before, […]
New Lincoln Institute Book
Property Tax in Africa
July 2017, English
Property Tax in Africa: Status, Challenges, and Prospects By Riël Franzsen and William McCluskey Africa’s rapid growth and urbanization will require stable local governments to deliver goods and services to billions of people. Authors Riël Franzsen and William McCluskey suggest that the property tax can help communities in Africa manage this challenge. In Property Tax […]
July 2017, English
Property Tax in Africa: Status, Challenges, and Prospects By Riël Franzsen and William McCluskey Africa’s rapid growth and urbanization will require stable local governments to deliver goods and services to billions of people. Authors Riël Franzsen and William McCluskey suggest that the property tax can help communities in Africa manage this challenge. In Property Tax […]
New Lincoln Institute Report
50-State Property Tax Comparison Study: For Taxes Paid in 2016
July 2017, English
50-State Property Tax Comparison Study: For Taxes Paid in 2016 By the Lincoln Institute of Land Policy and the Minnesota Center for Fiscal Excellence For the 12th year in a row, New York City has the largest discrepancy of any U.S. city in property tax rates for multi-family rental apartment buildings compared to owner-occupied homes, […]
July 2017, English
50-State Property Tax Comparison Study: For Taxes Paid in 2016 By the Lincoln Institute of Land Policy and the Minnesota Center for Fiscal Excellence For the 12th year in a row, New York City has the largest discrepancy of any U.S. city in property tax rates for multi-family rental apartment buildings compared to owner-occupied homes, […]
Land Lines, July 2017
July 2017, English
In this issue: revitalizing America’s smaller legacy cities; GASB 77 and the cost of corporate property tax incentives; the future of U.S. public school revenue from the property tax; and a new initiative that will explore our human ties to land.
July 2017, English
In this issue: revitalizing America’s smaller legacy cities; GASB 77 and the cost of corporate property tax incentives; the future of U.S. public school revenue from the property tax; and a new initiative that will explore our human ties to land.
Eminent Domain and Social Conflict in Five Latin American Metropolitan Areas
June 2017, English
June 2017, English
June 2017, English
