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1. Underused Lots in New York City

   Documentos de trabajo
   Septiembre 2009
   Vicki Been, Ingrid Gould Ellen, Josiah Madar, and Simon McDonnell

   Despite a robust real estate market for most of this decade, researchers and policymakers have observed that many areas of New York City have remained built out well below their zoning capacity. This...

2. Estimating Land Values Using Residential Sales Data

   Documentos de trabajo
   Agosto 2009
   Stanley D. Longhofer and Christian Redfearn

   In this research, we attempt to develop a statistically rigorous, but straightforward and tractable method by which vacant land sales on the periphery of a metropolitan area can be used to estimate...

3. Evidence on the Distributional Effects and Administrative Feasibility of a Land Value Tax

   Who Wins, Who Loses, and Can It Happen?
   Documentos de trabajo
   Junio 2009
   Elizabeth Plummer

   This study examines how replacing a uniform property tax with a land value tax would shift the tax burden. Most empirical studies that examine land value tax focus on the land value tax’s...

4. The Impact of Education Reforms on Property Values

   A Review of the Literature
   Documentos de trabajo
   Junio 2009
   Thomas Downes

   The last two decades have been marked by an unparalleled growth in the involvement of federal and state governments in the provision of elementary and secondary education, with such important policy...

5. The Strand not Taken

   The Taxing/Taking Taxonomy in American Property Law
   Documentos de trabajo
   Abril 2009
   Amnon Lehavi

   Takings jurisprudence is struggling with a constant paradox. It is conventionally portrayed as chaotic and “muddy,” and yet attempts by the judiciary to create some sense of order in it...

6. Biases in Analysis of Split-Rate Property Tax Reforms

   Hawaii’s Experience 1963-1979
   Documentos de trabajo
   Marzo 2009
   Sally Kwak

   Some localities levy split-rate property taxes, with one rate on land and another on improvements. Simple economic theory suggests this type of tax increases land use efficiency while reducing sprawl...

7. Estimates of the Total Cost and Distribution of Tax Relief Under State Funded Property Tax Circuit Breakers

   Documentos de trabajo
   Marzo 2009
   Adam H. Langley

   This paper uses data from the 2006 American Community Survey to estimate the cost for state governments to fund three hypothetical property tax circuit breaker programs and a homestead exemption. The...

8. What Drives the Property Tax?

   A Holistic Examination of City and County Budgets in Minnesota
   Documentos de trabajo
   Marzo 2009
   Aaron Twait and Mark Haveman

   Property tax levy increases are a policy concern for state and local governments nationally. It is conceptually appealing to examine state-level aggregate data to discern trends and explanations for...

9. Property Taxes for Local Finance

   Research Results and Policy Perspectives (Reconsidering Property Taxes: Perhaps Not So Bad After All)
   Documentos de trabajo
   Enero 2009
   Ronald C. Fisher

   Although property taxes continue to be one of the fundamental fiscal foundations for local government in the U.S., they also remain exceptionally controversial (even among taxes). The political or...

10. Exploring Changes in Homeowner Property Taxes in Wisconsin, 2000 to 2005

    Documentos de trabajo
    Febrero 2009
    Rebecca Boldt, Bradley Caruth, and Andrew Reschovsky

    Despite policymakers’ interest in property tax relief, very little is known about changes over time in the property tax liabilities and burdens faced by homeowners. Drawing on the fact that...