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  1. Revenue Diversification and the Financing of Large American Central Cities

    Documentos de trabajo
    Agosto 2011

    The housing crisis and the Great Recession have placed tremendous fiscal pressure on the nation’s central cities. Cuts in state government fiscal assistance to their local governments, plus...

  2. Payments in Lieu of Taxes by Nonprofits

    Case Studies
    Otro
    Julio 2011
    Daphne A. Kenyon, Ph.D. and Adam H. Langley

    This article was originally published in State Tax Notes, a journal by Tax Analysts, July 18, 2011. Payments in lieu of taxes (PILOTs) are voluntary payments made by tax-exempt nonprofits as a...

  3. TIF at a Turning Point

    Defining Debt Down
    Documentos de trabajo
    Mayo 2011

    Tax increment financing (TIF) is the most important fiscal instrument for local development initiatives in this country. However, in many cases its growth has been accompanied by “moral hazard...

  4. The Valuation of Federally Subsidized Housing

    Ten Questions for the Property Tax
    Documentos de trabajo
    Febrero 2011
    Joan M. Youngman

    The complex federal incentives for private investment in low- and moderate-income housing have produced decades of judicial decisions on the appropriate local tax treatment of these properties. This...

  5. Payments in Lieu of Taxes

    Balancing Municipal and Nonprofit Interests
    Enfoques en políticas de suelo
    Noviembre 2010

    Charitable nonprofit organizations, including private universities, nonprofit hospitals, museums, soup kitchens, churches, and retirement homes, are exempt from property taxation in all 50 states. At...

  6. Property Tax Reform

    The Northern Ireland Experience
    Documentos de trabajo
    Noviembre 2010
    William J. McCluskey and Nigel D. Woods

    This paper reviews the strategic approach, the policy development and the implementation of a major reform to the residential property tax in Northern Ireland. This reform, the first in some 150...

  7. Does TIF Make It More Difficult to Manage Municipal Budgets?

    A Simulation Model and Directions for Future Research
    Ponencias
    Mayo 2010

    Tax increment financing districts (TIFs) are an approach that involves the designation of a special district to create a nexus between revenues and spending. TIF districts are authorized in almost...

  8. The Property Tax and Local Autonomy

    Libros
    Marzo 2010

    The property tax has been the primary source of revenue for local governments since the beginning of the republic. Conventional wisdom holds that the property tax is essential to local autonomy...

  9. Volatility of Individual Property Tax Payments

    Documentos de trabajo
    Marzo 2010
    Nathan B. Anderson

    The most important independent source of local government revenue in the United States is the property tax. Yet the widespread unpopularity of the property tax leads voters to support state policies...

  10. Assessing the Theory and Practice of Land Value Taxation

    Enfoques en políticas de suelo
    Febrero 2010

    The land value tax is the focus of this Policy Focus Report, Assessing the Theory and Practice of Land Value Taxation. A concept dating back to Henry George, the land value tax is a variant of the...

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