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1. Property Taxes for Local Finance

   Research Results and Policy Perspectives (Reconsidering Property Taxes: Perhaps Not So Bad After All)
   Documentos de trabajo
   Enero 2009
   Ronald C. Fisher

   Although property taxes continue to be one of the fundamental fiscal foundations for local government in the U.S., they also remain exceptionally controversial (even among taxes). The political or...

2. Land Value Taxation for Local Government Finance in the Russian Federation

   A Case Study of Saratov Oblast
   Documentos de trabajo
   Marzo 2006
   John L. Mikesell, C. Kurt Zorn, Valentina Guerasimova, Svetlana Vladimirova, and Olha Krupa

   As 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...

3. The Influence of Local Fiscal Structure and Growth Control Choices on “Big Box” Urban Sprawl in the American West

   Documentos de trabajo
   Enero 2002
   Robert W. Wassmer

   Is the amount of total retail sales and two forms of “big box” retail (auto and home improvement) sales that occur outside of a western United States metropolitan area’s central...

4. Prospects for Land Rent Taxes in State and Local Tax Reforms

   Documentos de trabajo
   Octubre 2001
   Thomas J. Nechyba

   This 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...

5. Local Government, Fiscal Autonomy and Fiscal Stress

   The Case of California
   Documentos de trabajo
   Agosto 1999
   Jeffrey I. Chapman

   This 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...

6. Local Public Goods and Property Tax Compliance

   Evidence from Residential Street Pavement
   Documentos de trabajo
   Abril 2015
   Marco González-Navarro and Climent Quintana-Domeque

   Does property tax compliance improve when the supply of local public goods expands? This paper uses administrative property tax records and information on the rollout of first-time asphalting of...

7. Local Government Finances During and After the Great Recession

   Documentos de trabajo
   Agosto 2014
   Adam H. Langley

   The 2007-2009 recession had a large and long-lasting impact on local government finances in the United States. This paper describes these impacts using existing research and a variety of data sources...

8. Approaches to Local Regulation of Shale Gas Development

   Documentos de trabajo
   Febrero 2014
   Tushar Kansal and Patrick Field

   Residents of the towns and cities where shale gas development has been occurring are dealing with a whole host of challenges and risks felt at the local level. This paper explores some of the...

9. Local Public Finance

   A Glossary
   Documentos de trabajo
   Octubre 2004
   Harini Venkatesh

   This paper is a part of the research generated for a project on the fiscal impacts of planning, currently being developed by the Lincoln Institute of Land Policy. The long term goals of this project...

10. State and Local Ad Valorem Taxation of Mineral Interests

    Documentos de trabajo
    Enero 2016
    Calvin A. Kent

    Since subsurface minerals are usually severed from the surface (land) estate, unique problems are created for establishing the value of minerals for ad valorem taxation. All states having significant...