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  1. Split-Rate Taxation

    Impacts on Tax Base
    Documentos de trabajo
    Enero 2021
    Zhou Yang and Zackary Hawley

    Municipalities 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...

  2. Split-Rate Taxation and Business Establishment Location

    Evidence from the Pennsylvania Experience
    Documentos de trabajo
    Enero 2021
    Andrew Hanson

    This paper estimates the relationship between business establishment location and split-rate property taxation. Using variation in split-rate adoption and intensity by municipalities across...

  3. Assessment of Property Tax Reductions on Tax Delinquency, Tax Foreclosure, and Home Ownership

    Documentos de trabajo
    Enero 2021
    Fernanda Alfaro, Dusan Paredes, and Mark Skidmore

    In this report, we provide an evaluation of the impacts in Detroit of reductions in residential effective tax rates on tax delinquency, property tax foreclosure, and homeownership. The decline in...

  4. 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...

  5. 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...

  6. 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)...

  7. Land Value Taxation in South Korea

    Documentos de trabajo
    Abril 2001
    Younghoon Ro

    This case study will describe and discuss Korea’s most representative land value tax, called Aggregate Land Tax (ALT) adopted in 1990 as an important measure of property tax reform. The measure...

  8. Land Value Taxation in Indiana

    Challenges and Issues
    Documentos de trabajo
    Enero 2000
    Jeff Wuensch, Frank Kelly, and Thomas Hamilton

    In 1998, the Indiana State Supreme Court ruled that the state’s real estate manual violated the state constitution because it was too subjective, lacked meaningful reference to property wealth...

  9. 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...

  10. Improving the Accuracy of Downtown Land Assessments

    Documentos de trabajo
    Noviembre 1999
    Richard Ashley, Florenz Plassmann, and Nicolaus Tideman

    A tax that is levied on the value of land alone, irrespective of any improvements to land, does not cause any economic distortions. Levying such a tax requires an ability to estimate the value of...

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