Buscar
Results
-
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...
-
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...
-
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...
-
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...
-
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...
-
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...
-
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...
-
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...
-
Land Value Taxation for Local Government Finance in the Russian Federation
A Case Study of Saratov OblastDocumentos de trabajoMarzo 2006John L. Mikesell, C. Kurt Zorn, Valentina Guerasimova, Svetlana Vladimirova, and Olha KrupaAs the Russian Federation restructures its local government finances to provide greater local fiscal autonomy, it is changing the way it taxes land. Instead of using normative measures such as area...
-
Landvaluescape and U.K. Tax Reform
A Report on Aspects of the Study of Land Value Taxation Carried Out in Oxfordshire, 2003–2005Documentos de trabajoMarzo 2006Anthony VickersThe author obtained a grant from Lincoln Institute to enable site values to be assessed for a study of land value taxation (LVT) in Oxfordshire, England. This paper describes the political background...
Páginas |