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1. Nuevo libro del Instituto Lincoln

   Un buen impuesto
   Revista Land Lines
   Abril 2016

   Un buen impuesto: temas legales y de política del impuesto sobre la propiedad en los Estados Unidos Por Joan Youngman El impuesto sobre la propiedad, uno de los pilares del gobierno municipal, es...

2. Financiamiento escolar e impuesto sobre la propiedad

   Revista Land Lines
   Febrero 2016
   Joan Youngman

   Algunos de los debates políticos más significativos acerca del impuesto sobre la propiedad no tienen que ver con el impuesto en sí, sino con el uso de su recaudación para...

3. Erosion of the Property Tax Base

   Trends, Causes, and Consequences
   Libros
   Mayo 2009
   Edited by Nancy Y. Augustine, Michael E. Bell, David Brunori, and Joan M. Youngman

   Increased reliance on residential property to generate tax revenue and soaring property values in many parts of the country have placed pressure on local officials to respond to concerns about higher...

4. Improving Value-Based Taxation of Real Property in Latvia

   Eventos
   Julio 7, 2020
   Faculty: Albina Aleksienė, Sarmīte Barvika, Paul Bidanset, Andrejs Birums, Aldis Bukss, Riël Franzsen, Rita Pētersone, Ronald Rakow, Enid Slack, Tambet Tiits, Alija Turlaja, Joan Youngman
   Co-Sponsors: Riga Technical University, State Land Service of Latvia

   This workshop provides an opportunity for public officials in Latvia to hear presentations from academic experts and practitioners in valuation, law, and economics.

5. Area-Based Property Tax Systems

   Area-Based Property Tax Systems
   Documentos de trabajo
   Mayo 2009
   Katrina D. Connolly and Michael E. Bell

   The area-based property tax has been gaining influence in developing and transitional countries around the world. This report first examines how the area-based tax is administered in thirty-eight...

6. Further Development and Practical Application of Market-Based Land Mass Appraisal On-Line System for Land Taxation

   Documentos de trabajo
   Enero 2008
   Arturas Kaklauskas, Arvydas Bagdonavicius and Albina Aleksiene

   Multiple Criteria Value Model was developed. Analysis of criteria system being used by Lithuanian State Enterprise Centre of Registers for mass valuation of land was performed. Proposal and...

7. Municipal Fiscal Structures and Land-Based Growth in the Phoenix Metropolitan Area

   Documentos de trabajo
   Enero 2007
   Carol E. Heim

   This case study examines municipal fiscal structures in the Phoenix metropolitan area, with a focus on Scottsdale, Chandler, and Fountain Hills. It explores implications of the quest for sales tax...

8. A Compendium of Countries with an Area-Based Property Tax

   Documentos de trabajo
   Mayo 2009
   Bing Yuan, Katrina Connolly, and Michael E. Bell

   The property tax constitutes an important source of own-revenues for autonomous subnational governments in developed countries. Although property taxes have not yet generated significant revenues for...

9. Tax Base Erosion and Inequity from Michigan’s Assessment Growth Limit

   The Case of Detroit
   Documentos de trabajo
   Octubre 2014
   Timothy R. Hodge, Mark Skidmore, Gary Sands, and Daniel McMillen

   In this paper we examine the degree to which Michigan’s property value assessment growth cap has eroded the tax base and created substantial differences in effective tax rates among residential...

10. Income-Based Property Tax Relief

    Circuit Breaker Tax Expenditures
    Documentos de trabajo
    Julio 2013
    John E. Anderson

    This paper provides a guide to the policy analysis of income-based property tax relief programs. Income-based property tax relief mechanisms are often called circuit breakers in the tax policy world...