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1. Nonprofit PILOTs (Payments in Lieu of Taxes)

   Resúmenes de políticas públicas
   Noviembre 2016
   Daphne A. Kenyon and Adam H. Langley

   This policy brief covers key issues surrounding the use of nonprofit payments in lieu of taxes (PILOTs): payments made voluntarily by tax-exempt nonprofits as a substitute for property taxes. It...

2. 50-State Property Tax Comparison Study

   For Taxes Paid in 2015
   Otro
   Junio 2016
   Lincoln Institute of Land Policy and Minnesota Center for Fiscal Excellence

   View the latest version of the Property Tax Comparison Study. As the largest source of revenue raised by local governments, a well-functioning property tax system is critical for promoting municipal...

3. A Good Tax

   Legal and Policy Issues for the Property Tax in the United States
   Libros
   Marzo 2016
   Joan Youngman

   “This book makes clear, cogent arguments in support of the property tax, emphasizing transparency and the need for autonomous funding for local government, while dispelling myths about...

4. Land and the City

   Libros
   Enero 2016
   Edited by George W. McCarthy, Gregory K. Ingram, and Samuel A. Moody

   This book from the Lincoln Institute's 2014 Land Policy Conference examines issues of land use policies and their impact on sustainable urbanization. By 1960, one-third of the world’s...

5. Further Empirical Evidence on Property Taxation and the Occurrence of Urban Sprawl

   Documentos de trabajo
   Marzo 2016
   Robert W. Wassmer

   How does the effective rate of property taxation in a United States urbanized area influence the occurrence of urban sprawl (measured as greater land used for a given population) observed there?...

6. Towards Property Tax Compliance

   A Case Study of Attitudes Toward Paying Property Taxes in Jamaica
   Documentos de trabajo
   Diciembre 2016
   Tina M. F. Beale, Rochelle A. Channer Miller, Amani Ishemo, and Cadien A. Murray-Stuart

   Jamaica’s property tax compliance rate has consistently been described as “low,” “dismal,” and “inadequate.” Its performance is of utmost importance to the...

7. Could Land-Based Financing Help Create Fiscal Space for Investment by Brazil’s Municipalities?

   Documentos de trabajo
   Octubre 2016
   David Michael Vetter and Marcia Vetter

   Within a framework of tight fiscal controls and fiscal discipline, could Brazil’s municipalities generate fiscal space for investment and provision of social needs by increased use of land-...

8. Mortgage Enforcement and Public Regulatory Actions in China in Selected Chinese Cities

   Documentos de trabajo
   Julio 2016
   Xinrui Shi

   This paper serves as a primer to examine the issues extant in the Chinese mortgage enforcement system; to analyze overbuilding and vacancy in three Chinese cities; and to explore the possibility of...

9. The Political Economy of Voter Support for School Property Taxation

   Documentos de trabajo
   Junio 2016
   Lindsay Amiel, Jared Knowles, and Andrew Reschovsky

   Like a number of other states, Wisconsin places revenue limits on its local school districts. This paper explores the factors that lead school boards to hold referenda to override the limits, and...

10. Message from the President

    New Logo, New Commitment to Impact
    Revista Land Lines
    Febrero 2016
    By George W. McCarthy

    Back in the Bronze Age, when I was a graduate student, the American Economics Association invited me to present a paper at their annual meeting. At the time, being a nonconformist, I was struggling...