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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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An Analysis of Alternative Revenue Sources for Local Governments
PonenciasMayo 2010David L. Sjoquist and Andrew V. StephensonIn this paper, David L. Sjoquist and Andrew V. Stephenson evaluate the property tax, local sales tax, and local income tax using a standard set of criteria, including efficiency, equity, tax base...
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Homeowners Associations and Their Impact on the Local Public Budget
PonenciasMayo 2010Ron CheungThe primary objective of homeowners associations (HOAs) is to provide their members with services that supplement the municipal provision. Access to HOA services is restricted to members only. In...
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Not by the Hand of Horace Mann
How the Quest for Land Value Created the American School SystemPonenciasMayo 2014This paper by William A. Fischel is an economic history of K–12 education and the structure of school districts. As the second part of the title suggests, Fischel argues that land or property values...
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Land Value Taxation as a Method of Financing Municipal Expenditures in U.S. Cities
PonenciasMayo 2007To what extent could local governments employ land and property taxation to recoup a portion of these land values for financing local services and infrastructure? Richard W. England tackles this...
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Town Planning Schemes as a Hybrid Land Readjustment Process in Ahmedabad, India
A Better Way to Grow?PonenciasMayo 2012Bishwapriya Sanyal and Chandan DeuskarIn India, local governments have increasingly relied on town planning schemes (TPS) to influence urban growth and to finance affordable housing and basic infrastructure. TPS is a hybrid land...
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Taxing Land and Property in Emerging Economies
Raising Revenue . . . and More?PonenciasMayo 2007Richard M. Bird and Enid SlackRichard M. Bird and Enid Slack examine the potential of land and property taxation in developing and transition countries. Bird and Slack present a less optimistic view of the use of land and...
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Assessing the Nonprofit Property Tax Exemption
Should Nonprofit Entities Be Taxed for Using Local Public Goods?PonenciasMayo 2012Joseph J. CordesThere has been a prolonged debate on whether local governments should grant nonprofit organizations tax exemptions for owning real property. At the core of this debate is an issue related to value...
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The Unit Approach to the Taxation of Railroad and Public Utility Property
PonenciasMayo 2013Gary C. Cornia, David J. Crapo, and Lawrence C. WaltersAdministering a property tax system presents ongoing challenges under the best of circumstances. Whether it involves keeping taxpayer rolls up to date, pursuing tax evaders, or updating taxable...
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Interjurisdictional Competition Under U.S. Fiscal Federalism
PonenciasMayo 2008Sally WallaceSimilar to the decentralization of environmental policy, scholars and analysts also express concerns about the welfare effects of interjurisdictional competition on economic development under U.S....
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