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Results

1. Effects of Reducing the Role of the Local Property Tax in Funding K-12 Education

   Documentos de trabajo
   Noviembre 2021
   Daphne Kenyon and Semida Munteanu

   Between 1989 and 2018, while national reliance on local property taxation to fund K-12 education remained quite stable, 24 states increased reliance on the local property tax, while 25 states...

2. Property Taxes

   What Everybody Needs to Know
   Documentos de trabajo
   Septiembre 2021
   Ronald C. Fisher

   The property tax is the largest single source of revenue under the control of state or local governments in the United States. Property taxes provide a fundamental fiscal foundation for all types of...

3. Split-Rate Taxation

   Impacts on Tax Base
   Documentos de trabajo
   Enero 2021
   Zhou Yang and Zackary Hawley

   Municipalities debating land value taxation or split-rate taxation need empirical evidence to understand how the transition of property tax regimes will affect their tax base. Using a valuable data...

4. Split-Rate Taxation and Business Establishment Location

   Evidence from the Pennsylvania Experience
   Documentos de trabajo
   Enero 2021
   Andrew Hanson

   This paper estimates the relationship between business establishment location and split-rate property taxation. Using variation in split-rate adoption and intensity by municipalities across...

5. Assessment of Property Tax Reductions on Tax Delinquency, Tax Foreclosure, and Home Ownership

   Documentos de trabajo
   Enero 2021
   Fernanda Alfaro, Dusan Paredes, and Mark Skidmore

   In this report, we provide an evaluation of the impacts in Detroit of reductions in residential effective tax rates on tax delinquency, property tax foreclosure, and homeownership. The decline in...

6. Subsidies Give Kansas the Highest Effective Tax Rates on Mature Businesses

   Kansas Policy Institute
   Mayo 6, 2021
   El Instituto Lincoln en las noticias

7. 'Inequitable and Uncompetitive': SC Realtors, Chamber Challenge Property Tax System

   GoUpstate
   Marzo 11, 2021
   El Instituto Lincoln en las noticias

8. Higher Education Has a Tax Problem and It's Hurting Local Communities

   Time
   Abril 7, 2021
   El Instituto Lincoln en las noticias

9. S.C. Realtors and S.C. Chamber Call for Reform of State Property Tax System

   Columbia Star
   Marzo 8, 2021
   El Instituto Lincoln en las noticias

10. Tedesco Country Club's Taxing Situation in Swampscott

    Swampscott Reporter
    Febrero 22, 2021
    El Instituto Lincoln en las noticias