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An Unfettered Property Tax in Illinois
Documentos de trabajoDiciembre 2007Nathan B. Anderson and Therese McGuireWe evaluate property tax systems using the economic criteria of equity, efficiency and simplicity. We apply these criteria in an evaluation of both a stylized constrained property tax system in which...
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The History and Purpose of Tax Increment Finance Policy in Wisconsin
Do Wisconsin Tax Increment Finance Districts Stimulate Growth in Real Estate Values? Do They Contribute to Sprawl?Documentos de trabajoMayo 2007Russell Kashian, Mark Skidmore, and David MerrimanLike other U.S. states, tax increment financing (TIF) is an important component of the development policy landscape in Wisconsin. While the guidelines for the use of TIF are similar to those that...
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What Happens When a Large City Doesn't Have a Property Tax But Attempts to Enact One
A Case Study of Mesa ArizonaDocumentos de trabajoAbril 2007Jeffrey I. ChapmanMesa, a city with a population of approximately 450,000, is the largest city in the United States without a property tax. It has also grown very rapidly in the last 25 years, although now its growth...
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Navigating State and Local Finance
Revista Land LinesOctubre 2007Kim Rueben, Therese McGuire, and Susan KellamEnsuring sufficient revenues going forward, as well as having the flexibility to revamp fiscal structures, will be important for state and local governments, especially due to growing future spending...
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Faculty Profile
Daphne A. KenyonRevista Land LinesJulio 2007Daphne Kenyon, a visiting fellow at the Lincoln Institute of Land Policy, heads D. A. Kenyon & Associates, a public policy consulting firm in Windham, New Hampshire. She also serves on the New...
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Property Taxation in Anglophone Africa
Revista Land LinesAbril 2007A well-functioning property tax system could offer many benefits to the nations of sub-Saharan Africa. A dependable and locally administered source of revenue would greatly benefit local democracy...
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Community Land Trusts
A Solution for Permanently Affordable HousingRevista Land LinesEnero 2007Rosalind Greenstein and Yesim Sungu-EryilmazThe community land trust (CLT) is one mechanism that addresses the need for affordable housing, and it also can be considered an institutional mechanism for capturing socially produced land value.
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Surprise!
An Unintended Consequence of Assessment LimitationsRevista Land LinesJulio 2007Early experiences with assessment limitation measures reveal an unanticipated result: some property owners seemingly targeted to benefit from lower assessments may be harmed instead.