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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. When and Why do Cities Bind Themselves?

   The Existence and Extent of Locally-Imposed Tax and Expenditure Limits
   Documentos de trabajo
   Junio 2009
   Leah Brooks and Justin Phillips

   Though 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...

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. Area-Based Property Tax Systems

   Area-Based Property Tax Systems
   Documentos de trabajo
   Mayo 2009
   Katrina D. Connolly and Michael E. Bell

   The 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...

5. 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...

6. 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...

7. 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...

8. Property Tax Circuit Breakers

   Fair and Cost-Effective Relief for Taxpayers
   Enfoques en políticas de suelo
   Mayo 2009
   John H. Bowman, Daphne A. Kenyon, Adam Langley and Bethany P. Paquin

   This report presents the rationale for providing property tax relief to those who have a high relative tax burden, compares the fairness of various criteria used by states for eligibility, and...

9. Erosion of the Property Tax Base

   Trends, Causes, and Consequences
   Libros
   Mayo 2009
   Edited by Nancy Y. Augustine, Michael E. Bell, David Brunori, and Joan M. Youngman

   Increased reliance on residential property to generate tax revenue and soaring property values in many parts of the country have placed pressure on local officials to respond to concerns about higher...

10. Enhancing the Feasibility of School Finance Reform

    Documentos de trabajo
    Abril 2009
    Andrew Reschovsky and Adam Langley

    Reforming state education funding systems is difficult. In this paper, we argue that the probability of success is enhanced if policymakers and reformers have access to a model of the school funding...