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  1. The Unit Approach to the Taxation of Railroad and Public Utility Property

    Ponencias
    Mayo 2013
    Gary C. Cornia, David J. Crapo, and Lawrence C. Walters

    Administering a property tax system presents ongoing challenges under the best of circumstances. Whether it involves keeping taxpayer rolls up to date, pursuing tax evaders, or updating taxable...

  2. Are Property-Related Taxes Effective Value Capture Instruments?

    Ponencias
    Mayo 2012
    Lawrence C. Walters

    In examining the practicality of using property taxes to capture land value in the United States, Lawrence C. Walters found that the annual property tax is an effective value capture instrument. He...

  3. Airport Improvement Fees, Benefit Spillovers, and Land Value Capture Mechanisms

    Ponencias
    Mayo 2012
    Anming Zhang

    Airports may use land value capture as a funding source for infrastructure improvements. Anming Zhang explores the questions of how positive externalities generated by airports should be internalized...

  4. Experimenting with Land Value Capture on Western State Trust Land

    Ponencias
    Mayo 2012
    Susan Culp and Dan Hunting

    The use of land value capture to finance investments in state trust land is another potential extension of the concept. Traditionally, state trust land has been leased to private companies and...

  5. Does TIF Make It More Difficult to Manage Municipal Budgets?

    A Simulation Model and Directions for Future Research
    Ponencias
    Mayo 2010

    Tax increment financing districts (TIFs) are an approach that involves the designation of a special district to create a nexus between revenues and spending. TIF districts are authorized in almost...

  6. An Analysis of Alternative Revenue Sources for Local Governments

    Ponencias
    Mayo 2010
    David L. Sjoquist and Andrew V. Stephenson

    In this paper, David L. Sjoquist and Andrew V. Stephenson evaluate the property tax, local sales tax, and local income tax using a standard set of criteria, including efficiency, equity, tax base...

  7. How Alternative Revenue Structures Are Changing Local Government

    Ponencias
    Mayo 2010
    Tracy M. Gordon and Kim Rueben

    In this paper, Tracy M. Gordon and Kim Rueben note that the revenue mix for local government changes frequently in response to economic shocks, policy shifts, and technological advances in tax...

  8. Property Rights and Real Estate Privatization in Russia

    A Work in Progress
    Ponencias
    Mayo 2009
    Bertrand Renaud, Joseph K. Eckert, and R. Jerome Anderson

    Russia has attempted to develop property rights institutions to facilitate the development of private real estate markets since 1991. As of 2008 only one city (Veliky Novgorod) of 171 medium and...

  9. Property Rights Created Under a Federalist Approach to Tradable Emissions Policy

    Ponencias
    Mayo 2009
    Dallas Burtraw and Richard Sweeney

    Property rights approaches can be employed to achieve environmental conservation. Two specific topics are examined here: tradable emission permits and conservation easements. The implementation of...

  10. U.S. Urban Revitalization in the Twenty-First Century

    Hopeful Signs
    Ponencias
    Mayo 2007
    Eugénie L. Birch

    Eugénie L. Birch discusses past attempts by municipalities to revitalize U.S. inner cities. The U.S. urban renewal strategies described by Birch are similar in many ways to the British urban...

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