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Public Finance Concepts for Planners
Documentos de trabajoDiciembre 2006Randall CraneWhat should planners be taught about public finance? This paper has three primary goals: First, to revisit the proper facilitating roles of public planning in the private economy; second, to...
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Planes parciales, gestión asociada y mecanismos de distribución equitativa de cargas y beneficios en el sistema urbanístico colombiano
Marco jurídico, conceptos básicos y alternativas de aplicaciónOtroJunio 2006María Mercedes Maldonado Copello, Juan Felipe Pinilla Pineda, Juan Francisco Rodríguez Vitta, and Natalia Valencia DávilaEste libro es una pieza fundamental para comprender el funcionamiento del sistema jurídico-urbanístico colombiano y sus principales desafíos. En un lenguaje técnico y...
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Taxing and Untaxing Land
Open Space and Conservation EasementsOtroSeptiembre 2006Joan M. YoungmanThis article was originally published in State Tax Notes, a journal by Tax Analysts, on September 11, 2006. One of the most dramatic recent developments in the usually staid evolution of property law...
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Ask and Ye Shall Receive?
Predicting the Successful Appeal of Property Tax AssessmentsDocumentos de trabajoFebrero 2006Rachel N. Weber and Daniel P. McMillenHow does the relative lack of comparable sales in a neighborhood influence the frequency of property assessment appeal applications and their likelihood of success? Using a data set of appeals...
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Why So Little Georgism in America?
Using the Pennsylvania Case Files to Understand the Slow, Uneven Progress of Land Value TaxationDocumentos de trabajoJulio 2006Mark Alan HughesPennsylvania is the only state government in the U.S. to enable split-rate property taxation among its local governments. Since 1913, Pennsylvania has produced a body of sustained outcomes across 33...
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Voting for Public Funding of Open Space
Documentos de trabajoNoviembre 2006Jeffrey O. SundbergOver one thousand conservation referenda have been on ballots across the country between 2000 and 2005. More than three-quarters of them have been approved by voters. This public form of land...
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Valuing Land and Improvements in Thin Markets
Does the Frequency of Sales Cause Property Tax Inequities?Documentos de trabajoMayo 2006Rachel N. Weber and Daniel P. McMillenFew studies have attempted to explain the well-documented tendency for lower-priced properties to receive higher assessment. We argue that the absence of market information and the assessor’s...
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Tax and Property Value Effects of Conservation Easements
Documentos de trabajoMayo 2006Jeffrey O. Sundberg and Richard F. DyeA variety of tax incentives encourage property owners to place conservation easements on their property. This paper calculates sample tax effects for a range of tax incentives and shows that many...
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Motor Fuel Taxation, Energy Conservation, and Economic Development
A Regional ApproachDocumentos de trabajoAbril 2006Richard W. EnglandCombustion of motor fuels has a variety of environmental impacts on local, regional and global scales. Taxing motor fuels more heavily would mitigate those environmental impacts. However, many...
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Improving the Valuation of Large Commercial Properties for Real Estate Tax Purposes
Documentos de trabajoAbril 2006Richard AlmyThe aims of this project are to examine systematically methods for valuing large office buildings for property tax purposes, identify issues, evaluate their seriousness, and describe potential...
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