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Assessing the Distributive Impact of a Revenue-Neutral Shift from a Uniform Property Tax to a Two-Rate Property Tax with a Uniform Credit
Documentos de trabajoDiciembre 2004Richard W. England and Min Qiang ZhaoA number of economists have argued that a property tax with a lower rate applied to improvement values than land values is superior to a property tax with a uniform tax rate that yields the same...
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Training Indiana’s Assessors
A Blueprint and Foundation for ReformDocumentos de trabajoOctubre 2004Frank Kelly and Jeff WuenschThis paper reports on the current educational and training system for Indiana’s assessors, reviews necessary job functions and prerequisites, and summarizes their current qualifications. In...
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Evaluating the Feasibility and Burden Shifting Impacts of a State Land Value Tax on Commercial and Industrial Property
Documentos de trabajoEnero 2004Mark HavemanIn the most recent general session of the Minnesota state legislature, a bill was introduced to transition the commercial/industrial portion of the state general property tax into a tax on commercial...
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Intra-Metropolitan Area Fiscal Capacity Disparities and the Property Tax
Documentos de trabajoAbril 2004Michael E. Bell, Lindsay C. Clark, Joe Cordes, and Hal WolmanThe purpose of this study is to assess the extent of variations in the revenue capacity of select local governments in the Washington, DC area using the Representative Revenue System developed by the...