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Rethinking Property Tax Incentives for Business
Enfoques en políticas de sueloJunio 2012State and local governments use many types of property tax incentives to increase business development. This report reviews those incentives, summarizes the literature regarding their effectiveness,...
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Improving the Performance of the Property Tax in Latin America
Enfoques en políticas de sueloJunio 2012This report focuses on three areas of property tax reform in Latin America: fiscal policy, tax policies, and assessment practices and collection procedures. It also draws on an ongoing property tax...
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Land Lines, Octubre 2012
Revista Land LinesOctubre 2012Editado por Ann LeRoyer -
The State of Local Government Pensions
A Preliminary InquiryDocumentos de trabajoJulio 2012Tracy M. Gordon, Heather M. Rose, and Ilana FischerState government pensions have attracted considerable media and scholarly attention. Less well understood are the nation’s 3,196 locally administered plans. This paper represents a first step toward...
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Los costos de pensión heredados y las finanzas del gobierno municipal
Revista Land LinesOctubre 2012Las pensiones del gobierno municipal poseen un bajo nivel de financiamiento debido a que muchos de estos gobiernos no han reservado cada año los fondos suficientes para cubrir los pasivos...
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Pension Legacy Costs and Local Government Finances
Revista Land LinesOctubre 2012Local government pensions are significantly underfunded because many governments have not set aside enough funds each year to cover the liabilities incurred. In effect, they are borrowing to pay for...
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Una nueva mirada a la recuperación de plusvalías en América Latina
Revista Land LinesJulio 2012Es importante trasladar el debate sobre la recuperación de plusvalías de la retórica ideológica y bien intencionada a un contexto más técnico y prá...
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A New Look at Value Capture in Latin America
Revista Land LinesJulio 2012It is important to shift the debate on value capture from ideological, wishful-thinking rhetoric to a more technical and practical context grounded in evidence that it can be done and has been...
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Perfil académico
Jay EspyRevista Land LinesAbril 2012Jay Espy se unió a la Fundación Elmina B. Sewall como su primer director ejecutivo en enero de 2008. Esta fundación, con sede en Brunswick, Maine, está centrada en la defensa del medio ambiente y el...
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Faculty Profile
Jay EspyRevista Land LinesAbril 2012Jay Espy joined the Elmina B. Sewall Foundation as its first executive director in January 2008. Based in Brunswick, Maine, the foundation focuses on the environment, animal welfare, and human well-...
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