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1. Lincoln Institute Sessions at the 2023 IAAO Annual Conference

   Conferencias
   Agosto 29, 2023
   Ron Rakow, Paul Bidanset, Gary Cornia, and Nathan Seegert

   The annual conference of the International Association of Assessing Officers (IAAO) offers state and local assessing officials the opportunity to hear varied perspectives on property tax issues from...

2. 2023 Urban Economics and Public Finance Conference

   Conferencias
   Mayo 18, 2023
   Presenters: Yilin Hou, Dan McMillen, Ruchi Singh, Keith Ihlanfeldt, Luke Rodgers, Sebastien Bradley, Nathan Seegert, Rachel Meltzer, Leah Brooks, Paul Fisher, Soomi Lee

   The economic growth and development of urban areas are closely linked to the fiscal conditions of these places. This research seminar offers a forum for new academic work on the interaction of these two areas.

3. Designing School Aid Formulas to Achieve High-Quality and Equitable Education

   Documentos de trabajo
   Mayo 2022
   Andrew Reschovsky

   This paper describes the school funding formulas necessary to achieve five broad funding goals that have driven school finance policies over the past 50 years. After briefly summarizing the type of...

4. What Makes a Fair School Finance System?

   Documentos de trabajo
   Mayo 2022
   Andrew Reschovsky

   This working paper explores the complexities involved in defining school funding equity and fairness. In defining what they mean by fairness, state policymakers must address several issues. The first...

5. Composite Index of Local Fiscal Stability, Efficiency, Sustainability, and Livability

   Central Eastern versus South Eastern European Countries
   Documentos de trabajo
   Enero 2022
   Aleksandra Maksimovska , Aleksandar Stojkov, Michal Radvan, and Tereza Rogic Lugaric

   Citizen-centric local governance requires fiscally stable and efficient local governments that contribute to sustainable and livable communities. The central research objective herein is to provide...

6. Lincoln Institute Sessions at the 2022 IAAO Annual Conference

   Conferencias
   Agosto 30, 2022
   Speakers: Margie Cusack, Ruud M. Kathmann, Adam H. Langley, Daniel P. McMillen, Carmela Quintos, Ron Rakow, Jennifer Rearich, Joan Youngman

   The Lincoln Institute will present two seminars at the 2020 annual conference of the International Association of Assessing Officers (IAAO).

7. Split-Rate Taxation

   Impacts on Tax Base
   Documentos de trabajo
   Enero 2021
   Zhou Yang and Zackary Hawley

   Municipalities 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...

8. Split-Rate Taxation and Business Establishment Location

   Evidence from the Pennsylvania Experience
   Documentos de trabajo
   Enero 2021
   Andrew Hanson

   This paper estimates the relationship between business establishment location and split-rate property taxation. Using variation in split-rate adoption and intensity by municipalities across...

9. Assessment of Property Tax Reductions on Tax Delinquency, Tax Foreclosure, and Home Ownership

   Documentos de trabajo
   Enero 2021
   Fernanda Alfaro, Dusan Paredes, and Mark Skidmore

   In 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...

10. An Examination of Sales Ratio Data and Sources Incorporated into the 50-State Property Tax Comparison Study

    Documentos de trabajo
    Diciembre 2020
    Bob DeBoer

    The 50-State Property Tax Comparison Study, jointly produced by the Minnesota Center for Fiscal Excellence (MCFE) and the Lincoln Institute of Land Policy, uses sales ratios to more accurately...