LibrosSeptiembre 2001Edited by Wallace E. Oates
The property tax is unpopular among both scholars and taxpayers, yet many scholars have proposed ideas to rehabilitate this tax and its role in local public finance. Based on a 2000 Lincoln Institute...
LibrosEnero 1994Joan M. Youngman and Jane H. Malme
This study summarizes and compares property taxation and administration in 14 nations, including several countries that have undergone recent reforms. It summarizes and compares the elements of the...
LibrosEnero 1986Karl E. Case
This clear and concise explanation of the basic principles of microeconomic theory shows the implications of property tax policy for individual enterprises. The first section introduces the basic...
EventosJulio 7, 2020Faculty: 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.
System Structure and Current ChallengesDocumentos de trabajoJulio 2020Sarmite Barvika
The aim of this paper is to analyze the current state and trends of real property taxation policy in Latvia. Particular importance is given to the general statistical and historical overview of real...
The Pandemic, The Property Tax, and Municipal RecoveryRevista Land LinesJunio 2020By Liz Farmer, June 16, 2020
Local governments are still learning what the COVID-19 crisis will mean for their revenues over the next year. In large part, the answer will depend on what part of the economy they rely on for their...
Comunicados de prensaJunio 11, 2020
Fifty-State Study Shows Property Tax Inequities from Assessment Limits Continue to GrowRevista Land LinesJunio 2020By Will Jason, June 10, 2020
In states with property tax assessment limits, disparities in tax bills between new and longtime homeowners continued to grow, according to the annual 50-State Property Tax Comparison Study by the...
For Taxes Paid in 2019OtroJunio 2020Lincoln Institute of Land Policy and Minnesota Center for Fiscal Excellence
As the largest source of revenue raised by local governments, a well-functioning property tax system is critical for promoting municipal fiscal health. This report documents the wide range of...
EventosMayo 18, 2020Moderator: Daphne Kenyon
Speakers: Julie Underwood, Laura Ullrich, Lynn Moak
This webinar series explores the experience of three states that have enacted various types of property tax limitations and the efforts taken to ensure continued adequate funding for public education.