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1. Property Tax Reform

   The Northern Ireland Experience
   Documentos de trabajo
   Noviembre 2010
   William J. McCluskey and Nigel D. Woods

   This paper reviews the strategic approach, the policy development and the implementation of a major reform to the residential property tax in Northern Ireland. This reform, the first in some 150...

2. Volatility of Individual Property Tax Payments

   Documentos de trabajo
   Marzo 2010
   Nathan B. Anderson

   The most important independent source of local government revenue in the United States is the property tax. Yet the widespread unpopularity of the property tax leads voters to support state policies...

3. Payments in Lieu of Taxes

   Balancing Municipal and Nonprofit Interests
   Enfoques en políticas de suelo
   Noviembre 2010
   Daphne A. Kenyon and Adam H. Langley

   Payments in lieu of taxes (PILOT) programs for nonprofits provide crucial revenue for many municipalities, but they are not perfect. Through case studies and research, this report provides guidelines...

4. Assessing the Theory and Practice of Land Value Taxation

   Enfoques en políticas de suelo
   Febrero 2010
   Richard F. Dye and Richard W. England

   Through an examination of more than 30 countries and several U.S. municipalities that have implemented a land value tax as an alternative to the traditional property tax, this report helps officials...

5. Does TIF Make It More Difficult to Manage Municipal Budgets?

   A Simulation Model and Directions for Future Research
   Ponencias
   Mayo 2010
   David F. Merriman

   Tax increment financing districts (TIFs) are an approach that involves the designation of a special district to create a nexus between revenues and spending. TIF districts are authorized in almost...

6. The Property Tax and Local Autonomy

   Libros
   Marzo 2010
   Edited by Michael E. Bell, David Brunori and Joan Youngman

   Some of the nation’s leading scholars of government and public finance provide their views on the consequences of a declining property tax base. They show local government officials and others...

7. Challenging the Conventional Wisdom on the Property Tax

   Libros
   Enero 2010
   Edited by Roy Bahl, Jorge Martinez-Vazquez and Joan Youngman

   This book reviews the role of the property tax, addresses the reasons behind its poor performance in practice, and critiques the conventional wisdom in academic literature on the subject. It also...

8. Property Taxation in Anglophone East Africa

   Case Study of Uganda
   Documentos de trabajo
   Mayo 2010
   Washington H. A. Olima

   The Lincoln Institute and the African Tax Institute (ATI), located at the University of Pretoria, South Africa, have come together in a joint effort to better understand property-related taxation in...

9. Southern Africa Appendix 3

   South Africa
   Documentos de trabajo
   Mayo 2010
   Samuel Jibao

   The Lincoln Institute and the African Tax Institute (ATI), located at the University of Pretoria, South Africa, have come together in a joint effort to better understand property-related taxation in...

10. Southern Africa Appendix 4

    Lesotho
    Documentos de trabajo
    Mayo 2010
    Samuel Jibao

    The Lincoln Institute and the African Tax Institute (ATI), located at the University of Pretoria, South Africa, have come together in a joint effort to better understand property-related taxation in...