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Effects of Reducing the Role of the Local Property Tax in Funding K-12 Education
Documentos de trabajoNoviembre 2021Daphne Kenyon and Semida MunteanuBetween 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...
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Property Taxes
What Everybody Needs to KnowDocumentos de trabajoSeptiembre 2021Ronald C. FisherThe 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...
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Split-Rate Taxation
Impacts on Tax BaseDocumentos de trabajoEnero 2021Zhou Yang and Zackary HawleyMunicipalities 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...
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Split-Rate Taxation and Business Establishment Location
Evidence from the Pennsylvania ExperienceDocumentos de trabajoEnero 2021Andrew HansonThis paper estimates the relationship between business establishment location and split-rate property taxation. Using variation in split-rate adoption and intensity by municipalities across...
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Assessment of Property Tax Reductions on Tax Delinquency, Tax Foreclosure, and Home Ownership
Documentos de trabajoEnero 2021Fernanda Alfaro, Dusan Paredes, and Mark SkidmoreIn 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...