Buscar

Results

1. Investing in Collections Software to Allow for Monthly Property Tax Payments

   Documentos de trabajo
   Octubre 2017
   Vincent Reitano

   Local governments across the United States rely on property taxes for a significant share of revenue. Administration of the property tax typically includes annual or semi-annual collection. This...

2. Urban Property and Land Taxation in Argentina

   The Challenge of Decentralization
   Documentos de trabajo
   Agosto 2017
   Cynthia Goytia and Marcela Cristini

   The unsatisfactory operation of the fiscal federalism in Argentina has resulted in new reform initiatives to reduce the imbalances between collections of own resources and expenditures between the...

3. Transition to the Property Tax in China

   A Dynamic General Equilibrium Analysis
   Documentos de trabajo
   Mayo 2017
   David Dale-Johnson and Guozhong Zhu

   We use the dynamic general equilibrium approach to examine the potential impacts of the introduction of alternative tax regimes in China. This approach models housing demand and supply based on the...

4. Message from the President

   The Future of the PKU–Lincoln Center
   Revista Land Lines
   Octubre 2017
   By George W. McCarthy

   On October 14, we will celebrate the 10th anniversary of the Peking University–Lincoln Institute Center for Urban Development and Land Policy, more affectionately known as the PKU–Lincoln Center, or...

5. The Future of U.S. Public School Revenue from the Property Tax

   Revista Land Lines
   Julio 2017
   By Andrew Reschovsky, Research Fellow, Lincoln Institute of Land Policy and Professor Emeritus, University of Wisconsin-Madison

   This Policy Brief examines the property tax as a critical source of revenue for public schools in the United States. It demonstrates the high proportion of public education funding provided by the...

6. GASB 77

   Revealing the Cost of Property Tax Incentives for Business
   Revista Land Lines
   Julio 2017
   By Andrew Wagaman

   The Government Accounting Standards Board Statement No. 77 requires an estimated 50,000 state and local governments to report the total amount of tax revenue forgone each year because of incentives...

7. Message from the President

   Making Sense of Place
   Revista Land Lines
   Julio 2017
   By George W. McCarthy

   Human connections to land predate science and logic; they are so fundamental to our identity that we rarely question or examine them. Importantly, these ties to land evoke strong, and often...

8. Public Acceptability and Land Value Taxation

   An Experimental Economics Investigation
   Documentos de trabajo
   Enero 2017
   Joshua M. Duke and Tianhang Gao

   This research seeks to use economic experiments to investigate how different property tax institutions affect homeowners’ investment behavior and whether land value taxation (LVT) is acceptable...

9. Muni Finance

   Making Tax Incentives Work: Lessons from Boston, Massachusetts
   Revista Land Lines
   Abril 2017
   By Ronald W. Rakow

   The use of tax incentives to encourage economic growth has increased over the last several decades. Given this escalation, it is important for policy makers to employ techniques that promote growth...

10. Money on the Table

    Why Cities Aren’t Fully Spending Federal Grants
    Revista Land Lines
    Febrero 2017
    By Loren Berlin

    Federal grants are a critical funding stream for cash-strapped state and local governments in the United States, yet hundreds of millions of dollars are going unspent every year. This article...