Buscar

Results

1. Volatility of Individual Property Tax Payments

   Documentos de trabajo
   Marzo 2010
   Nathan B. Anderson

   The most important independent source of local government revenue in the United States is the property tax. Yet the widespread unpopularity of the property tax leads voters to support state policies...

2. 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...

3. 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...

4. Municipal Revenues and Land Policies

   Libros
   Mayo 2010
   Edited by Gregory K. Ingram and Yu-Hung Hong

   Based on the proceedings of Lincoln Institute of Land Policy’s fourth annual cross-disciplinary land policy conference, this volume collects scholarly work by a wide range of experts in land...

5. The Property Tax and Local Autonomy

   Libros
   Marzo 2010
   Edited by Michael E. Bell, David Brunori and Joan Youngman

   Some of the nation’s leading scholars of government and public finance provide their views on the consequences of a declining property tax base. They show local government officials and others...

6. Challenging the Conventional Wisdom on the Property Tax

   Libros
   Enero 2010
   Edited by Roy Bahl, Jorge Martinez-Vazquez and Joan Youngman

   This 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...

7. Land Lines, October 2010

   Revista Land Lines
   Octubre 2010
   Edited by Ann LeRoyer

   This issue highlights U.S. foreclosure rate comparisons between standard market-rate residences and homes owned by land trusts; the effects of the national housing crisis on state and local...

8. Land Lines, July 2010

   Revista Land Lines
   Julio 2010
   Edited by Ann LeRoyer

   This issue provides various reflections on the U.S. foreclosure crisis of the mid-2000s; an analysis of housing reform and homeowner security in Buenos Aires, Argentina; and an overview of the...

9. Land Lines, January 2010

   Revista Land Lines
   Enero 2010
   Edited by Ann LeRoyer

   This issue highlights the expansion of the Lincoln Institute’s China Program to address land policy and urban development matters; the effect of the mid-2000s economic crisis on housing and...

10. Report from the President

    PILOTs in Perspective
    Revista Land Lines
    Octubre 2010
    Gregory K. Ingram

    Nonprofit organizations operated for charitable purposes in the United States are exempt from most taxes, including investment income, sales, and property taxes. They benefit from the tax deductions...