Entradas de blogDiciembre 2006
Comunicados de prensaDiciembre 14, 2006
Essays in Public Economics in Honor of Wallace OatesLibrosJunio 2006Edited by William A. Fischel
The Tiebout Model at Fifty commemorates the fiftieth anniversary of Charles Tiebout’s enormously influential 1956 article, “A Pure Theory of Local Expenditures,” and honors the...
Documentos de trabajoMayo 2006Jeffrey O. Sundberg and Richard F. Dye
A variety of tax incentives encourage property owners to place conservation easements on their property. This paper calculates sample tax effects for a range of tax incentives and shows that many...
Does the Frequency of Sales Cause Property Tax Inequities?Documentos de trabajoMayo 2006Rachel N. Weber and Daniel P. McMillen
Few studies have attempted to explain the well-documented tendency for lower-priced properties to receive higher assessment. We argue that the absence of market information and the assessor’s...
The Case of Commonly Owned Land in Rural South AfricaLibrosAbril 2006Michael E. Bell and John H. Bowman
Since 1995 the authors have worked on a series of property taxation projects in South Africa, funded in part by the Lincoln Institute of Land Policy. South Africa envisions extending value-based...
Documentos de trabajoAbril 2006Richard Almy
The aims of this project are to examine systematically methods for valuing large office buildings for property tax purposes, identify issues, evaluate their seriousness, and describe potential...
Predicting the Successful Appeal of Property Tax AssessmentsDocumentos de trabajoFebrero 2006Rachel N. Weber and Daniel P. McMillen
How does the relative lack of comparable sales in a neighborhood influence the frequency of property assessment appeal applications and their likelihood of success? Using a data set of appeals...
Cases and MaterialsLibrosEnero 2006Joan Youngman, with a new foreword by David Brunori
This collection of legal cases and related materials on valuation and tax policy provides an overview of the structure and function of real property taxation in the United States. It is intended to...
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...