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An Examination of Sales Ratio Data and Sources Incorporated into the 50-State Property Tax Comparison Study
Documentos de trabajoDiciembre 2020Bob DeBoerThe 50-State Property Tax Comparison Study, jointly produced by the Minnesota Center for Fiscal Excellence (MCFE) and the Lincoln Institute of Land Policy, uses sales ratios to more accurately...
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Measuring the Fiscal Health of U.S. Cities
Documentos de trabajoJulio 2020This paper uses a specially constructed data base on city finance that accounts for the revenues and spending of the constituent governments that provide public services in cities—municipal...
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The Property Tax in Latvia
System Structure and Current ChallengesDocumentos de trabajoJulio 2020Sarmite BarvikaThe aim of this paper is to analyze the current state and trends of real property taxation policy in Latvia. Particular importance is given to the general statistical and historical overview of real...
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Property Tax Delinquency in the United States
Documentos de trabajoMarzo 2020How does a municipality create a property tax enforcement system that is revenue maximizing (property tax collection is as close to 100 percent as possible) but also fair (homeowners are able to...
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Household Mobility and Local Government Finance in U.S. Cities
Documentos de trabajoFebrero 2020Wenjing Li, Matthew Cushing, and John E. AndersonIn this paper, we examine how household mobility is affected by the choice of local government finance method (taxation versus debt finance) for U.S. cities. We develop a discrete time dynamic...