Ron Rakow is the former Commissioner of the City of Boston Assessing Department, where he served from 1992 to January 2018. In Boston, Ron was responsible for determining the fair market value of...
Using data from the Fiscally Standardized Cities (FiSC) database, Langley documents the impact of the Great Recession on major revenue sources for local governments across the United States.
How the Quest for Land Value Created the American School SystemPonenciasMayo 2014
This 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...
This paper reviews the role of the property tax in funding K–12 education. At present, local and state governments each contribute a national average of 44 percent of the funds spent on public...
PonenciasMayo 2013Gary C. Cornia, David J. Crapo, and Lawrence C. Walters
Administering 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...
PonenciasMayo 2013Alex Anas
Just as physical infrastructure affects urban development patterns, the taxation of motor vehicle use and the pricing of road infrastructure shape land policy by affecting location choices and land...
PonenciasAbril 2013Roy W. Bahl
The theory and practice of providing government services in metropolitan areas are subjects that have attracted a great deal of attention in the industrial countries but have been largely ignored in...
An OverviewPonenciasAbril 2013Richard M. Bird and Enid Slack
This paper by Richard M. Bird and Enid Slack is based on their observation that not all big cities are very rich, but they are all, by definition, big, and most of them are also rich relative to...
In this paper, William J. McCluskey and Riel C. D. Franzsen review property taxation focusing on metropolitan cities in developing and transitional countries. Since there is no comparative data to...
In this paper, John E. Anderson examines the experience of leasing public land in China. Specifically, he addresses the issues related to the adoption of a proposed ad valorem property tax within a...