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Split-Rate Taxation
Impacts on Tax BaseDocumentos de trabajoEnero 2021Zhou Yang and Zackary HawleyMunicipalities debating land value taxation or split-rate taxation need empirical evidence to understand how the transition of property tax regimes will affect their tax base. Using a valuable data...
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Split-Rate Taxation and Business Establishment Location
Evidence from the Pennsylvania ExperienceDocumentos de trabajoEnero 2021Andrew HansonThis paper estimates the relationship between business establishment location and split-rate property taxation. Using variation in split-rate adoption and intensity by municipalities across...
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Activists Question Whether Universities Should be Exempt from Property Taxes
The Hechinger ReportDiciembre 18, 2020El Instituto Lincoln en las noticias -
Preparing to Pilot Land Value Taxation in Britain
Documentos de trabajoEnero 2002Anthony VickersThis 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)...
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Assessing the Theory and Practice of Land Value Taxation
Enfoques en políticas de sueloFebrero 2010Through 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...
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$29.6 Billion of Philly Real Estate Is Exempt from Property Taxes. Should Nonprofits Be Asked to Pay Up?
The Philadelphia InquirerSeptiembre 30, 2019El Instituto Lincoln en las noticias -
Challenging the Conventional Wisdom on the Property Tax
LibrosEnero 2010Edited by Roy Bahl, Jorge Martinez-Vazquez and Joan YoungmanThis 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...
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Land Value Taxation
Theory, Evidence, and PracticeLibrosMayo 2009Edited by Richard F. Dye and Richard W. EnglandThis book, intended for the general reader curious about land and its taxation, brings together 12 leading scholars and practitioners to share their views on the theories and practice of land value...
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Leaning on the Land
GoverningAgosto 21, 2019El Instituto Lincoln en las noticias -
The Effects of the Two-Rate Property Tax
What Can We Learn from the Pennsylvania Experience?Documentos de trabajoJulio 2014Zhou YangThis paper empirically investigates the effects of the two-rate (split-rate) property taxation on the capital intensity of land development in Pennsylvania. This study makes the first attempt to...
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