Buscar
Results
-
Improving the Accuracy of Downtown Land Assessments
Documentos de trabajoNoviembre 1999Richard Ashley, Florenz Plassmann, and Nicolaus TidemanA 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...
-
Public Values and Conservation Land
A Case Study of the Norumbega Project, Weston, MADocumentos de trabajoSeptiembre 1999Charles J. FausoldThis 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....
-
A Politician’s Appraisal of Property Taxation
Israel’s Experience with the ArnonaDocumentos de trabajoSeptiembre 1999Dan DarinThroughout 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...
-
The Potential for a Property Tax in Bosnia and Herzegovina
Documentos de trabajoMarzo 1999C. Kurt Zorn, Jean Tesche, and Gary C. CorniaIn 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...
-
The Impact of Property Taxes and Property Tax Classification on Business Activity
Documentos de trabajoEnero 1999Richard F. Dye, Therese McGuire, and David MerrimanWe 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...
-
The Continuing Redistribution of Fiscal Stress
The Long Run Consequences of Proposition 13Documentos de trabajoEnero 1998Jeffrey I. ChapmanThe 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...
-
A Methodology for Valuing Town Conservation Land
Documentos de trabajoEnero 1998Pamela J. Brown and Charles J. FausoldThis 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...
-
School Finance Litigation and Property Tax Revolts
How Undermining Local Control Turns Voters AwayDocumentos de trabajoEnero 1998William A. FischelThe 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...
-
Measuring Use Value Assessment Tax Expenditures
Documentos de trabajoEnero 1998Use-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...
-
The Adoption and Repeal of the Two Rate Property Tax in Amsterdam, New York
Documentos de trabajoEnero 1998Donald J. ReebThe 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...