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  1. Improving the Accuracy of Downtown Land Assessments

    Documentos de trabajo
    Noviembre 1999
    Richard Ashley, Florenz Plassmann, and Nicolaus Tideman

    A tax that is levied on the value of land alone, irrespective of any improvements to land, does not cause any economic distortions. Levying such a tax requires an ability to estimate the value of...

  2. A Politician’s Appraisal of Property Taxation

    Israel’s Experience with the Arnona
    Documentos de trabajo
    Septiembre 1999
    Dan Darin

    Throughout the world, governments are searching for better taxation systems than those we are familiar with to finance the activities of local authorities. Every known local taxation system includes...

  3. Public Values and Conservation Land

    A Case Study of the Norumbega Project, Weston, MA
    Documentos de trabajo
    Septiembre 1999
    Charles J. Fausold

    This paper explores public values and attitudes toward conservation land by tracing the history of a proposed conversion of town conservation land to water supply purposes in Weston, Massachusetts....

  4. Local Government, Fiscal Autonomy and Fiscal Stress

    The Case of California
    Documentos de trabajo
    Agosto 1999
    Jeffrey I. Chapman

    This working paper defines and extends the concepts of local government autonomy and local government fiscal autonomy, examining them as potential necessary conditions for a Tiebout equilibrium. It...

  5. The Potential for a Property Tax in Bosnia and Herzegovina

    Documentos de trabajo
    Marzo 1999
    C. Kurt Zorn, Jean Tesche, and Gary C. Cornia

    In November 1995 the Dayton Peace Accords were signed, ending a three-and-one-half-year war in Bosnia and Herzegovina. Despite being constituted as a single country under the Accords, Bosnia and...

  6. The Impact of Property Taxes and Property Tax Classification on Business Activity

    Documentos de trabajo
    Enero 1999
    Richard F. Dye, Therese McGuire, and David Merriman

    We investigate the extent to which Chicago’s unusual system of property taxation, whereby commercial and industrial property is “classified” and assessed at a higher rate in Cook...

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