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 […]
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.
Munifinanzas
Cómo lograr que los incentivos fiscales funcionen: Lecciones de Boston, Massachusetts
June 2017, Spanish
La utilización de incentivos fiscales para fomentar el crecimiento de la economía ha aumentado en las últimas décadas. En vista de este incremento, es muy importante que los gestores de políticas empleen técnicas que promuevan el crecimiento, a la vez que evitan prácticas que erosionan innecesariamente la base imponible. Las políticas de incentivos fiscales deben […]
June 2017, Spanish
La utilización de incentivos fiscales para fomentar el crecimiento de la economía ha aumentado en las últimas décadas. En vista de este incremento, es muy importante que los gestores de políticas empleen técnicas que promuevan el crecimiento, a la vez que evitan prácticas que erosionan innecesariamente la base imponible. Las políticas de incentivos fiscales deben […]
June 2017, English
June 2017, English
May 2017, English
Evaluation of Real Property Tax Abatements in Franklin County, Ohio
May 2017, English
May 2017, English
