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¿El financiamiento con base en el suelo podría ayudar a crear espacio fiscal para inversiones por parte de los municipios brasileños?
Documentos de trabajoAbril 2015David Michael Vetter and Marcia VetterDentro de un marco de fuertes controles fiscales y disciplina fiscal, ¿podrían los municipios de Brasil generar un espacio fiscal para inversión y para la prestación de...
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Chronicle of the 161-Year History of State-Imposed Property Tax Limitations
Documentos de trabajoAbril 2015Bethany P. PaquinThis working paper chronicles the enactment and repeal of state-imposed property tax rate limits, levy limits, and assessment limits, binding and non-binding, from the first documented limit enacted...
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Measuring the Impacts of Tax and Expenditure Limits on Public School Finance in Colorado
Documentos de trabajoAgosto 2015Phyllis Resnick, Charles Brown, and Deborah GodshallThis research explores the effect of tax and expenditure limitations, especially the Taxpayer’s Bill of Rights (TABOR), on school finance in Colorado. It quantifies the distributional and...
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35th Annual Meeting of the National Conference of State Tax Judges
ConferenciasOctubre 1, 2015Speakers: Hon. Bernice Bouie Donald, Bethany R. Berger, David Brunori, Justice Ellen Gorman, Kirk J. Stark, Michael Ellis, Richard D. PompThe National Conference of State Tax Judges meets annually to review recent state tax decisions, consider methods of dealing with complex tax and valuation disputes, and share experiences in case management.