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Underused Lots in New York City
Documentos de trabajoSeptiembre 2009Vicki Been, Ingrid Gould Ellen, Josiah Madar, and Simon McDonnellDespite 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...
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Estimating Land Values Using Residential Sales Data
Documentos de trabajoAgosto 2009Stanley D. Longhofer and Christian RedfearnIn 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...
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When and Why do Cities Bind Themselves?
The Existence and Extent of Locally-Imposed Tax and Expenditure LimitsDocumentos de trabajoJunio 2009Leah Brooks and Justin PhillipsThough the social science literature has thoroughly dissected the extent, causes, and consequences of state-mandated tax and expenditure limits on cities, to date there has been no systematic...
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Evidence on the Distributional Effects and Administrative Feasibility of a Land Value Tax
Who Wins, Who Loses, and Can It Happen?Documentos de trabajoJunio 2009Elizabeth PlummerThis 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...
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The Impact of Education Reforms on Property Values
A Review of the LiteratureDocumentos de trabajoJunio 2009Thomas DownesThe 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...
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Area-Based Property Tax Systems
Area-Based Property Tax SystemsDocumentos de trabajoMayo 2009Katrina D. Connolly and Michael E. BellThe area-based property tax has been gaining influence in developing and transitional countries around the world. This report first examines how the area-based tax is administered in thirty-eight...
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The Strand not Taken
The Taxing/Taking Taxonomy in American Property LawDocumentos de trabajoAbril 2009Amnon LehaviTakings 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...
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Biases in Analysis of Split-Rate Property Tax Reforms
Hawaii’s Experience 1963-1979Documentos de trabajoMarzo 2009Sally KwakSome 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...
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Estimates of the Total Cost and Distribution of Tax Relief Under State Funded Property Tax Circuit Breakers
Documentos de trabajoMarzo 2009This 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...
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What Drives the Property Tax?
A Holistic Examination of City and County Budgets in MinnesotaDocumentos de trabajoMarzo 2009Aaron Twait and Mark HavemanProperty 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...
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