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1. Split-Rate Property Taxation in Detroit

   Findings and Recommendations
   Otro
   Abril 2022
   John E. Anderson and Nick Allen

   Collecting more taxes on fewer properties has created significant challenges for residents and investors in Detroit. This study covers subjects of central importance to the City of Detroit: tax delinquency, business formation, and property value effects.

2. 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...

3. 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...

4. Why So Little Georgism in America?

   Using the Pennsylvania Case Files to Understand the Slow, Uneven Progress of Land Value Taxation
   Documentos de trabajo
   Julio 2006
   Mark Alan Hughes

   Pennsylvania is the only state government in the U.S. to enable split-rate property taxation among its local governments. Since 1913, Pennsylvania has produced a body of sustained outcomes across 33...

5. Equity and Efficiency Considerations in Use Value Taxation

   Documentos de trabajo
   Noviembre 2005
   David C. Soule and Barry Bluestone

   Use value taxation is used in almost every state in the country to provide property tax relief to owners of farmland, forestland, and, in many cases, land available for recreational use. Created in...

6. Lessons from Attempted Utopia

   Fairhope, Alabama, and Arden, Deleware
   Documentos de trabajo
   Diciembre 2004
   Matthew M. Harris

   The towns of Fairhope, Alabama and Arden Delaware were founded in 1894 and 1900 respectively. Both were intentional communities founded to demonstrate the economic principles advocated by Henry...

7. Evaluating the Feasibility and Burden Shifting Impacts of a State Land Value Tax on Commercial and Industrial Property

   Documentos de trabajo
   Enero 2004
   Mark Haveman

   In the most recent general session of the Minnesota state legislature, a bill was introduced to transition the commercial/industrial portion of the state general property tax into a tax on commercial...

8. Essay on the Political Economy of Two-Rate Property Taxation

   Documentos de trabajo
   Abril 2004
   Richard W. England

   This paper surveys the various economic arguments in favor of taxing land values more heavily than building values and then explores why two-rate property taxation has not yet been adopted in the...

9. Preparing to Pilot Land Value Taxation in Britain

   Documentos de trabajo
   Enero 2002
   Anthony Vickers

   This was the second year of a three-year research project to help prepare Great Britain for the start of an implementation of land value taxation (LVT). The first year’s report (WP00AV1)...

10. The Legal Requirements Regarding Valuation of Land and Improvements for Property Tax Purposes

    Documentos de trabajo
    Septiembre 2001
    David Brunori and Jennifer Carr

    This paper investigates two main questions regarding the state-level requirements governing the valuation of land and improvements for property tax purposes. First, does state law directly or...