Buscar

Results

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. 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....

3. 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...

4. 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...

5. 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...

6. The Continuing Redistribution of Fiscal Stress

   The Long Run Consequences of Proposition 13
   Documentos de trabajo
   Enero 1998
   Jeffrey I. Chapman

   The paper begins to examine some of the long-run implications of the passage of Proposition 13—a significant California property tax reduction initiative that passed in 1978. The particular...

7. A Methodology for Valuing Town Conservation Land

   Documentos de trabajo
   Enero 1998
   Pamela J. Brown and Charles J. Fausold

   This paper presents a methodology for rating existing or potential conservation land according to ten criteria weighted to reflect the needs of the local community in which the land is located. The...

8. School Finance Litigation and Property Tax Revolts

   How Undermining Local Control Turns Voters Away
   Documentos de trabajo
   Enero 1998
   William A. Fischel

   The use of local property taxes to fund public schools in the United States has been under attack since the 1970s as a result of reform-minded lawsuits. Court-ordered reforms typically involve a...

9. Measuring Use Value Assessment Tax Expenditures

   Documentos de trabajo
   Enero 1998
   John E. Anderson

   Use-value assessment is the practice of valuing land for property tax purposes in its current use, rather than its full market value. This practice is widespread in the U.S. and is intended as a...

10. The Adoption and Repeal of the Two Rate Property Tax in Amsterdam, New York

    Documentos de trabajo
    Enero 1998
    Donald J. Reeb

    The two rate form of the property tax, a tax in which buildings are taxed at a lower rate than land, is an existing form of the property tax proposed by Henry George. The two rate tax has been...