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Results
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Recuperación de plusvalías para el desarrollo urbano
Una comparación inter-americanaDocumentos de trabajoEnero 2000Martim O. Smolka and David AmborskiLos gobiernos locales diseñaron una amplia gama de políticas fiscales o regularatorias que han sido inspiradas en la idea de que el incremento del valor de la tierra puede ser movilizado en beneficio...
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How Homestead Exemptions Can Counteract Regressivity in Property Tax Assessments
Documentos de trabajoMarzo 2024Ron Rakow, Lincoln Institute of Land PolicyEvidence presented in several recent academic studies using national datasets indicates widespread regressivity in property tax assessments. This can be due to statutory limits on assessment levels...
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Effects of Reducing the Role of the Local Property Tax in Funding K-12 Education
Documentos de trabajoNoviembre 2021Daphne Kenyon and Semida MunteanuBetween 1989 and 2018, while national reliance on local property taxation to fund K-12 education remained quite stable, 24 states increased reliance on the local property tax, while 25 states...
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Moving Beyond Conventional Economic Development Practice
An Asset-Based Framework for Sustainable CommunitiesDocumentos de trabajoEnero 2024Haegi Kwon, Lincoln Institute of Land PolicyMany factors contribute to growing inequalities in the United States. This report focuses on how economic development policies and practices may contribute to more equitable cities and regions. It...
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How Scenario Planning Affects Regional and Local Plans and Planning Practices
An Empirical AnalysisDocumentos de trabajoJunio 2020Arnab Chakraborty and Stephen Averill ShermanThis project investigated how regional scenario efforts can shape regional and local plans. Through document analysis of scenario efforts and selected plans in six regions, plus key informant...
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Equity in Green Infrastructure
Documentos de trabajoEnero 2024Nathaniel R. Mattison and Kyle McKenneyMany municipalities introduced their first stand-alone green infrastructure (“GI”) plans in the late 2000s and early 2010s, specifically as a means of achieving compliance with water...
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Household Mobility and Local Government Finance in U.S. Cities
Documentos de trabajoFebrero 2020Wenjing Li, Matthew Cushing, and John E. AndersonIn this paper, we examine how household mobility is affected by the choice of local government finance method (taxation versus debt finance) for U.S. cities. We develop a discrete time dynamic...
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The Tax Autonomy of Local Governments in the United States
Documentos de trabajoEnero 2019Andrew ReschovskyStatistics on the share of total government tax revenue raised by local governments provide an incomplete picture of local government taxing power. If higher level governments define the local tax...
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Strengthening the Local Property Tax
The Need for a Property Tax Expenditure BudgetDocumentos de trabajoAgosto 2011Katrina D. Connolly and Michael E. BellThe property tax is the most important source of local revenue. But while it is widely believed to be fair, efficient, and simple to administer, in practice it has begun to drift from these ideals....
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Property Taxes for Local Finance
Research Results and Policy Perspectives (Reconsidering Property Taxes: Perhaps Not So Bad After All)Documentos de trabajoEnero 2009Ronald C. FisherAlthough 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...
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