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1. Payments in Lieu of Taxes by Nonprofits

   Case Studies
   Otro
   Julio 2011
   Daphne A. Kenyon, Ph.D. and Adam H. Langley

   This article was originally published in State Tax Notes, a journal by Tax Analysts, July 18, 2011. Payments in lieu of taxes (PILOTs) are voluntary payments made by tax-exempt nonprofits as a...

2. Estimating Agricultural Use Value for Property Tax Purposes

   How do State Programs Assess Use Value?
   Documentos de trabajo
   Diciembre 2011
   John E. Anderson

   All fifty states in the United States provide property tax preferences for agricultural land via some form of use-value assessment. By this assessment approach agricultural land is valued in its...

3. Strengthening the Local Property Tax

   The Need for a Property Tax Expenditure Budget
   Documentos de trabajo
   Agosto 2011
   Katrina D. Connolly and Michael E. Bell

   The property tax is the most important source of local revenue. But while it is widely believed to be fair, efficient, and simple to administer, in practice it has begun to drift from these ideals....

4. Denial of Municipal Services to Taxpaying Condominium and Homeowner Association Unit Owners

   Documentos de trabajo
   Agosto 2011
   Gerald Korngold

   While taxpayer demand for infrastructure and service funding have expanded over the years, municipal resources to deliver these services have become more difficult to access as a result of the...

5. The Valuation of Federally Subsidized Housing

   Ten Questions for the Property Tax
   Documentos de trabajo
   Febrero 2011
   Joan M. Youngman

   The complex federal incentives for private investment in low- and moderate-income housing have produced decades of judicial decisions on the appropriate local tax treatment of these properties. This...

6. High-Speed Rail

   International Lessons for U.S. Policy Makers
   Enfoques en políticas de suelo
   Septiembre 2011
   Petra Todorovich, Daniel Schned, and Robert Lane

   High-speed rail has been adopted throughout the world, and is now being planned and developed in the United States. Over the past 50 years, U.S. transportation spending has favored the development of...

7. Making Room for a Planet of Cities

   Enfoques en políticas de suelo
   Enero 2011
   Shlomo Angel, with Jason Parent, Daniel L. Civco, and Alejandro M. Blei

   This report—the precursor to Planet of Cities—provides policy makers and planners with a conceptual framework for understanding urban expansion and provides research-based suggestions for...

8. Psychological Entitlement, Reference Levels, and Valuation Disparities

   The Case of Native American Land Ownership
   Ponencias
   Noviembre 2011
   C. Leigh Anderson and Richard O. Zerbe

   In this paper, C. Leigh Anderson and Richard O. Zerbe examine psychological aspects of property rights in the context of Native American land ownership. Specifically, they posit that a relevant...

9. Water Rights and Markets in the U.S. Semiarid West

   Efficiency and Equity Issues
   Ponencias
   Noviembre 2011
   Gary D. Libecap

   In this paper, Gary D. Libecap explores water in the semiarid western United States-a region in which many of the intensifying demand and supply problems regarding fresh water are playing out-as a...

10. Preparing for Rising Water Along U.S. Coastlines

    Ponencias
    Mayo 2011
    Bruce Babbitt

    In this paper, Bruce Babbitt argues that the most extensive land use impacts in the United States caused by climate change will occur along coastlines. Rising sea levels are already encroaching on...