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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. The Strand not Taken

   The Taxing/Taking Taxonomy in American Property Law
   Documentos de trabajo
   Abril 2009
   Amnon Lehavi

   Takings jurisprudence is struggling with a constant paradox. It is conventionally portrayed as chaotic and “muddy,” and yet attempts by the judiciary to create some sense of order in it...

4. Estimates of the Total Cost and Distribution of Tax Relief Under State Funded Property Tax Circuit Breakers

   Documentos de trabajo
   Marzo 2009
   Adam H. Langley

   This paper uses data from the 2006 American Community Survey to estimate the cost for state governments to fund three hypothetical property tax circuit breaker programs and a homestead exemption. The...

5. 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...

6. 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...

7. Exploring Changes in Homeowner Property Taxes in Wisconsin, 2000 to 2005

   Documentos de trabajo
   Febrero 2009
   Rebecca Boldt, Bradley Caruth, and Andrew Reschovsky

   Despite policymakers’ interest in property tax relief, very little is known about changes over time in the property tax liabilities and burdens faced by homeowners. Drawing on the fact that...

8. Land Lines, July 2009

   Revista Land Lines
   Julio 2009
   Edited by Ann LeRoyer

   This issue explores the American university’s evolved role as a driver of urban development; a joint venture between the Lincoln Institute and the African Tax Institute to shed light on African...

9. Land Lines, April 2009

   Revista Land Lines
   Abril 2009
   Edited by Ann LeRoyer

   This issue highlights the myriad challenges of redeveloping vacant and contaminated land in U.S. cities; the features, prevalence, and outcomes of city-imposed tax and expenditure limits; and an...

10. Land Lines, January 2009

    Revista Land Lines
    Enero 2009
    Edited by Ann LeRoyer

    This issue looks at the key components of a national infrastructure and economic development plan for the U.S.; an explanation of the benefits and controversies surrounding property taxes; and...