Impacts and Policy ImplicationsDocumentos de trabajoDiciembre 2001David P. Amborski and James H. Mars
The political response to the redistributive impacts of the property tax assessment reform in Ontario has caused a long period of controversy. The modern reform process began in 1967 and in 1997, the...
Documentos de trabajoSeptiembre 2001David Brunori and Jennifer Carr
This paper investigates two main questions regarding the state-level requirements governing the valuation of land and improvements for property tax purposes. First, does state law directly or...