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Not by the Hand of Horace Mann
How the Quest for Land Value Created the American School SystemPonenciasMayo 2014This paper by William A. Fischel is an economic history of K–12 education and the structure of school districts. As the second part of the title suggests, Fischel argues that land or property values...
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The Future Role of the Property Tax in the Funding of K12 Education in the United States
PonenciasMayo 2014This paper reviews the role of the property tax in funding K–12 education. At present, local and state governments each contribute a national average of 44 percent of the funds spent on public...
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The Unit Approach to the Taxation of Railroad and Public Utility Property
PonenciasMayo 2013Gary C. Cornia, David J. Crapo, and Lawrence C. WaltersAdministering a property tax system presents ongoing challenges under the best of circumstances. Whether it involves keeping taxpayer rolls up to date, pursuing tax evaders, or updating taxable...
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The Decentralization of Governance in Metropolitan Areas
PonenciasAbril 2013Roy W. BahlThe theory and practice of providing government services in metropolitan areas are subjects that have attracted a great deal of attention in the industrial countries but have been largely ignored in...
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Property Taxes in Metropolitan Cities
PonenciasAbril 2013In this paper, William J. McCluskey and Riel C. D. Franzsen review property taxation focusing on metropolitan cities in developing and transitional countries. Since there is no comparative data to...
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Collecting Land Value Through Public Land Leasing
PonenciasMayo 2012In this paper, John E. Anderson examines the experience of leasing public land in China. Specifically, he addresses the issues related to the adoption of a proposed ad valorem property tax within a...
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Does TIF Make It More Difficult to Manage Municipal Budgets?
A Simulation Model and Directions for Future ResearchPonenciasMayo 2010Tax 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...
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Private Conservation Easements
Balancing Private Initiative and the Public InterestPonenciasMayo 2009A commonly used property rights approach to conserving the environment is private conservation easements. Gerald Korngold discusses the benefits of this policy and proposes methods to mediate some of...
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School Finance Reforms and Property Tax Limitation Measures
PonenciasMayo 2008Daniel P. McMillen and Larry D. Singell Jr.One of the most controversial issues related to U.S. fiscal federalism is the financing of local public schools through property taxation. In theory, the system follows the principle of matching...
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Public and Private School Competition and U.S. Fiscal Federalism
PonenciasMayo 2008Thomas J. NechybaThe traditional public school finance system under U.S. fiscal federalism has generated concern that the use of housing markets to ration resources and students to public schools may increase income...
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