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1. José K. Tastro y las Directrices para el Catastro Territorial Multifinalitario

   Otro
   Diciembre 2010
   Edited by Diego Alfonso Erba and Eglaísa Micheline Pontes Cunha

   This illustrated booklet in Spanish, José K. Tastro y las Directrices para el Catastro Territorial Multifinalitario (José K. Tastro and the Guidelines for a Multipurpose Territorial...

2. Zeca Dastro e as Diretrizes para o Cadastro Territorial Multifinalitário

   Otro
   Diciembre 2010
   Edited by Diego Alfonso Erba and Eglaísa Micheline Pontes Cunha

   This illustrated booklet in Portuguese, Zeca Dastro e as Diretrizes para o Cadastro Territorial Multifinalitário (Zeca Dastro and the Guidelines for a Multipurpose Territorial Cadastre),...

3. Payments in Lieu of Taxes

   Balancing Municipal and Nonprofit Interests
   Enfoques en políticas de suelo
   Noviembre 2010
   Daphne A. Kenyon and Adam H. Langley

   Payments in lieu of taxes (PILOT) programs for nonprofits provide crucial revenue for many municipalities, but they are not perfect. Through case studies and research, this report provides guidelines...

4. Assessing the Theory and Practice of Land Value Taxation

   Enfoques en políticas de suelo
   Febrero 2010
   Richard F. Dye and Richard W. England

   Through 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...

5. Governance Structures and Financial Authority in Submunicipal Districts

   Implications for Fiscal Performance
   Ponencias
   Mayo 2010
   Robert J. Eger III and Richard C. Feiock

   Submunicipal governments are established or chartered by the state or city and operate like private corporations with oversight boards. They have the authority to adopt corporate names, make bylaws,...

6. Illustrating the Effects of Business Improvement Districts on Municipal Coffers

   Does a Rising Tide Compensate for the Secession of the Successful?
   Ponencias
   Mayo 2010
   Leah Brooks and Rachel Meltzer

   Among the different types of submunicipal governments, business improvement districts (BIDs), have become increasingly popular in the United States and elsewhere. According to Leah Brooks and Rachel...

7. Does TIF Make It More Difficult to Manage Municipal Budgets?

   A Simulation Model and Directions for Future Research
   Ponencias
   Mayo 2010
   David F. Merriman

   Tax 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...

8. Homeowners Associations and Their Impact on the Local Public Budget

   Ponencias
   Mayo 2010
   Ron Cheung

   The primary objective of homeowners associations (HOAs) is to provide their members with services that supplement the municipal provision. Access to HOA services is restricted to members only. In...

9. An Analysis of Alternative Revenue Sources for Local Governments

   Ponencias
   Mayo 2010
   David L. Sjoquist and Andrew V. Stephenson

   In this paper, David L. Sjoquist and Andrew V. Stephenson evaluate the property tax, local sales tax, and local income tax using a standard set of criteria, including efficiency, equity, tax base...

10. How Alternative Revenue Structures Are Changing Local Government

    Ponencias
    Mayo 2010
    Tracy M. Gordon and Kim Rueben

    In this paper, Tracy M. Gordon and Kim Rueben note that the revenue mix for local government changes frequently in response to economic shocks, policy shifts, and technological advances in tax...