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Property Tax Reform
The Northern Ireland ExperienceDocumentos de trabajoNoviembre 2010William J. McCluskey and Nigel D. WoodsThis paper reviews the strategic approach, the policy development and the implementation of a major reform to the residential property tax in Northern Ireland. This reform, the first in some 150...
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Volatility of Individual Property Tax Payments
Documentos de trabajoMarzo 2010Nathan B. AndersonThe most important independent source of local government revenue in the United States is the property tax. Yet the widespread unpopularity of the property tax leads voters to support state policies...
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Payments in Lieu of Taxes
Balancing Municipal and Nonprofit InterestsEnfoques en políticas de sueloNoviembre 2010Payments in lieu of taxes (PILOT) programs for nonprofits provide crucial revenue for many municipalities, but they are not perfect. Through case studies and research, this report provides guidelines...
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Assessing the Theory and Practice of Land Value Taxation
Enfoques en políticas de sueloFebrero 2010Through an examination of more than 30 countries and several U.S. municipalities that have implemented a land value tax as an alternative to the traditional property tax, this report helps officials...