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Use-Value Assessment of Rural Land in the United States
LibrosJunio 2014This work explains and analyzes critical questions raised by the use-value assessment (UVA) policy for farmland preservation. It covers the origins, key features, impacts, and flaws of UVA programs...
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Not by the Hand of Horace Mann
How the Quest for Land Value Created the American School SystemPonenciasMayo 2014This paper by William A. Fischel is an economic history of K–12 education and the structure of school districts. As the second part of the title suggests, Fischel argues that land or property values...
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The Future Role of the Property Tax in the Funding of K12 Education in the United States
PonenciasMayo 2014This paper reviews the role of the property tax in funding K–12 education. At present, local and state governments each contribute a national average of 44 percent of the funds spent on public...
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California’s Parcel Tax
Documentos de trabajoSeptiembre 2014Jon SonstelieBecause of limitations on property tax revenue, many local governments in California levy a parcel tax. Like the property tax, a parcel tax is imposed on parcels of real property. Unlike the property...
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Detroit Property Tax Delinquency
Social Contract in CrisisDocumentos de trabajoOctubre 2014James Alm, Timothy R. Hodge, Gary Sands, and Mark SkidmoreAs the country reemerges from the real estate crisis, the City of Detroit, Michigan continues to struggle, and is currently in the midst of bankruptcy proceedings. Falling property values have led to...
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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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A Global Compendium and Meta-Analysis of Property Tax Systems
Documentos de trabajoJunio 2014Richard AlmyThis report is a global compendium of significant features of systems for recurrently taxing land and buildings. It is based on works in English, many of which were published by the Lincoln Institute...