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  1. When and Why do Cities Bind Themselves?

    The Existence and Extent of Locally-Imposed Tax and Expenditure Limits
    Documentos de trabajo
    Junio 2009
    Leah Brooks and Justin Phillips

    Though the social science literature has thoroughly dissected the extent, causes, and consequences of state-mandated tax and expenditure limits on cities, to date there has been no systematic...

  2. Area-Based Property Tax Systems

    Area-Based Property Tax Systems
    Documentos de trabajo
    Mayo 2009
    Katrina D. Connolly and Michael E. Bell

    The area-based property tax has been gaining influence in developing and transitional countries around the world. This report first examines how the area-based tax is administered in thirty-eight...

  3. What Drives the Property Tax?

    A Holistic Examination of City and County Budgets in Minnesota
    Documentos de trabajo
    Marzo 2009
    Aaron Twait and Mark Haveman

    Property tax levy increases are a policy concern for state and local governments nationally. It is conceptually appealing to examine state-level aggregate data to discern trends and explanations for...

  4. Property Taxes for Local Finance

    Research Results and Policy Perspectives (Reconsidering Property Taxes: Perhaps Not So Bad After All)
    Documentos de trabajo
    Enero 2009
    Ronald C. Fisher

    Although property taxes continue to be one of the fundamental fiscal foundations for local government in the U.S., they also remain exceptionally controversial (even among taxes). The political or...

  5. Enhancing the Feasibility of School Finance Reform

    Documentos de trabajo
    Abril 2009

    Reforming state education funding systems is difficult. In this paper, we argue that the probability of success is enhanced if policymakers and reformers have access to a model of the school funding...

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