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Residential Property Taxation in New York City
Documentos de trabajoAbril 2019Moses GatesThis working paper sets forth the recent history and current structure of New York City’s residential property tax system, as well as large-scale inequities, possible points of needed reform,...
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The Potential for a Property Tax in Bosnia and Herzegovina
Documentos de trabajoMarzo 1999C. Kurt Zorn, Jean Tesche, and Gary C. CorniaIn November 1995 the Dayton Peace Accords were signed, ending a three-and-one-half-year war in Bosnia and Herzegovina. Despite being constituted as a single country under the Accords, Bosnia and...
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California’s Parcel Tax
Documentos de trabajoSeptiembre 2014Jon SonstelieBecause of limitations on property tax revenue, many local governments in California levy a parcel tax. Like the property tax, a parcel tax is imposed on parcels of real property. Unlike the property...
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Current Value Assessment in the Greater Toronto Area
Impacts and Policy ImplicationsDocumentos de trabajoDiciembre 2001David P. Amborski and James H. MarsThe political response to the redistributive impacts of the property tax assessment reform in Ontario has caused a long period of controversy. The modern reform process began in 1967 and in 1997, the...
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Enhancing the Feasibility of School Finance Reform
Documentos de trabajoAbril 2009Reforming state education funding systems is difficult. In this paper, we argue that the probability of success is enhanced if policymakers and reformers have access to a model of the school funding...
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Full Disclosure
Unanticipated Improvements in Property Tax UniformityDocumentos de trabajoJunio 2005Gary C. Cornia and Lawrence C. WaltersThis paper contributes to two strands in the property tax literature. One thread considers the effects of full disclosure requirements or “truth in taxation” on the rate of property tax...
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Investing in Collections Software to Allow for Monthly Property Tax Payments
Documentos de trabajoOctubre 2017Vincent ReitanoLocal governments across the United States rely on property taxes for a significant share of revenue. Administration of the property tax typically includes annual or semi-annual collection. This...
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The Valuation of Federally Subsidized Housing
Ten Questions for the Property TaxDocumentos de trabajoFebrero 2011Joan M. YoungmanThe 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...
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Improving the Property Tax by Expanding Options for Monthly Payments
Documentos de trabajoEnero 2018View a recording of a webinar based on this paper held on February 1, 2018. For roughly half of U.S. homeowners, the property tax is unlike practically any other bill or tax because it is paid in...
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Urban Property and Land Taxation in Argentina
The Challenge of DecentralizationDocumentos de trabajoAgosto 2017Cynthia Goytia and Marcela CristiniThe unsatisfactory operation of the fiscal federalism in Argentina has resulted in new reform initiatives to reduce the imbalances between collections of own resources and expenditures between the...
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