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Prospects for Land Rent Taxes in State and Local Tax Reforms
Documentos de trabajoOctubre 2001Thomas J. NechybaThis paper develops a general equilibrium model of an economy that produces output using capital, labor and land as inputs. It further develops an approach that allows specific parameters in the...
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Local Government, Fiscal Autonomy and Fiscal Stress
The Case of CaliforniaDocumentos de trabajoAgosto 1999Jeffrey I. ChapmanThis working paper defines and extends the concepts of local government autonomy and local government fiscal autonomy, examining them as potential necessary conditions for a Tiebout equilibrium. It...
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Implementing a Local Property Tax Where There Is No Real Estate Market
The Case of Commonly Owned Land in Rural South AfricaLibrosAbril 2006Michael E. Bell and John H. BowmanSince 1995 the authors have worked on a series of property taxation projects in South Africa, funded in part by the Lincoln Institute of Land Policy. South Africa envisions extending value-based...
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China’s Local Public Finance in Transition
LibrosNoviembre 2010Edited by Joyce Yanyun Man and Yu-Hung HongChina's economy has developed rapidly since the economic reforms in 1978, but public finance reforms have proceeded more slowly. This book looks at three major policy options addressing the...
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The Property Tax and Local Autonomy
LibrosMarzo 2010Some of the nation’s leading scholars of government and public finance provide their views on the consequences of a declining property tax base. They show local government officials and others...
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Fellows in Focus: Designing a New Approach to Property Tax Appraisals
Revista Land LinesNoviembre 2023By Jon Gorey, November 28, 2023Research scientist Paul Bidanset is committed to democratizing and modernizing property appraisal tools
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From the House to the Ground: Insights Into the Challenges of Implementing State Housing Policies
OtroSeptiembre 2023Jenny Schuetz, Julia Gill, Semida Munteanu, and Sydney ZelinkaAs housing affordability concerns increase, state legislatures are increasingly intent on implementing reform. New insights from a workshop held by the Lincoln Institute and Brookings Metro offer a look at the challenges and opportunities along the way.
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Local Nonproperty Revenues
PonenciasAbril 2013Jorge Martinez-VazquezIn this paper, Jorge Martinez-Vazquez focuses on the current theory and practice of non-property tax assignments to local urban governments in developing and developed countries. Although the...
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How Alternative Revenue Structures Are Changing Local Government
PonenciasMayo 2010Tracy M. Gordon and Kim RuebenIn this paper, Tracy M. Gordon and Kim Rueben note that the revenue mix for local government changes frequently in response to economic shocks, policy shifts, and technological advances in tax...
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The Contribution of Local Sales and Income Taxes to Fiscal Autonomy
PonenciasMayo 2010John L. MikesellIn this paper, John L. Mikesell analyzes the local sales and income taxes in several U.S. states. As of 2009 the local sales tax is levied in 36 states, constituting over 30 percent of total local...
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