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Results

1. An Examination of Sales Ratio Data and Sources Incorporated into the 50-State Property Tax Comparison Study

   Documentos de trabajo
   Diciembre 2020
   Bob DeBoer

   The 50-State Property Tax Comparison Study, jointly produced by the Minnesota Center for Fiscal Excellence (MCFE) and the Lincoln Institute of Land Policy, uses sales ratios to more accurately...

2. Measuring the Fiscal Health of U.S. Cities

   Documentos de trabajo
   Julio 2020
   Howard Chernick and Andrew Reschovsky

   This paper uses a specially constructed data base on city finance that accounts for the revenues and spending of the constituent governments that provide public services in cities—municipal...

3. The Property Tax in Latvia

   System Structure and Current Challenges
   Documentos de trabajo
   Julio 2020
   Sarmite Barvika

   The aim of this paper is to analyze the current state and trends of real property taxation policy in Latvia. Particular importance is given to the general statistical and historical overview of real...

4. Property Tax Delinquency in the United States

   Documentos de trabajo
   Marzo 2020
   Jenna DeAngelo

   How does a municipality create a property tax enforcement system that is revenue maximizing (property tax collection is as close to 100 percent as possible) but also fair (homeowners are able to...

5. Household Mobility and Local Government Finance in U.S. Cities

   Documentos de trabajo
   Febrero 2020
   Wenjing Li, Matthew Cushing, and John E. Anderson

   In this paper, we examine how household mobility is affected by the choice of local government finance method (taxation versus debt finance) for U.S. cities. We develop a discrete time dynamic...

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. Land Taxes and Revenue Needs as Communities Grow and Decline

   Evidence from New Zealand
   Documentos de trabajo
   Julio 2004
   Suzi Kerr, Andrew Aitken, and Arthur Grimes

   New Zealand is unusual in that nearly 60% of local services are funded from property taxes. These are a mixture of land taxes, capital value taxes, annual rental value taxes and uniform general...

8. School Finance Litigation and Property Tax Revolts

   How Undermining Local Control Turns Voters Away
   Documentos de trabajo
   Enero 1998
   William A. Fischel

   The use of local property taxes to fund public schools in the United States has been under attack since the 1970s as a result of reform-minded lawsuits. Court-ordered reforms typically involve a...

9. A Politician’s Appraisal of Property Taxation

   Israel’s Experience with the Arnona
   Documentos de trabajo
   Septiembre 1999
   Dan Darin

   Throughout the world, governments are searching for better taxation systems than those we are familiar with to finance the activities of local authorities. Every known local taxation system includes...

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...