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1. Improving Tax Increment Financing (TIF) for Economic Development

   Enfoques en políticas de suelo
   Septiembre 2018
   David Merriman

   “This report will be the ‘go-to’ resource for public policy practitioners, municipal officials, and worldwide local development officers for two reasons. First, it is written by a...

2. Taxes and Economic Development

   An Update on the State of the Economics Literature
   Documentos de trabajo
   Agosto 2019
   Andrew Hanson

   There is a large literature examining the effect of taxes and tax concessions on local economic development, but the last comprehensive review of taxes and economic development was Wasylenko (1997),...

3. Designing Land Value Capture Tools in the Context of Complex Tenurial and Deficient Land Use Regulatory Regimes in Accra, Ghana

   Documentos de trabajo
   Marzo 2019
   Samuel Banleman Biitir

   Rapid urbanization has increased the demand for urban infrastructure services. Municipalities have attempted to finance infrastructure services with value capture instruments. The paper highlights...

4. Can Tax Increment Financing (TIF) Reverse Urban Decline?

   Documentos de trabajo
   Junio 2003
   Rachel N. Weber

   To counteract physical decline, local governments have increasingly relied on a redevelopment tool called Tax Increment Financing (TIF). TIF allows municipalities to designate an area for improvement...

5. The Unit Approach to the Taxation of Railroad and Public Utility Property

   Ponencias
   Mayo 2013
   Gary C. Cornia, David J. Crapo, and Lawrence C. Walters

   Administering 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...

6. Collecting Land Value Through Public Land Leasing

   Ponencias
   Mayo 2012
   John E. Anderson

   In 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...

7. Land Value Taxation as a Method of Financing Municipal Expenditures in U.S. Cities

   Ponencias
   Mayo 2007
   Richard W. England

   To what extent could local governments employ land and property taxation to recoup a portion of these land values for financing local services and infrastructure? Richard W. England tackles this...

8. Taxing Land and Property in Emerging Economies

   Raising Revenue . . . and More?
   Ponencias
   Mayo 2007
   Richard M. Bird and Enid Slack

   Richard M. Bird and Enid Slack examine the potential of land and property taxation in developing and transition countries. Bird and Slack present a less optimistic view of the use of land and...

9. TIF at a Turning Point

   Defining Debt Down
   Documentos de trabajo
   Mayo 2011
   Joan Youngman

   Tax increment financing (TIF) is the most important fiscal instrument for local development initiatives in this country. However, in many cases its growth has been accompanied by “moral hazard...