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  1. Split-Rate Taxation and Business Establishment Location

    Evidence from the Pennsylvania Experience
    Documentos de trabajo
    Enero 2021
    Andrew Hanson

    This paper estimates the relationship between business establishment location and split-rate property taxation. Using variation in split-rate adoption and intensity by municipalities across...

  2. Assessment of Property Tax Reductions on Tax Delinquency, Tax Foreclosure, and Home Ownership

    Documentos de trabajo
    Enero 2021
    Fernanda Alfaro, Dusan Paredes, and Mark Skidmore

    In this report, we provide an evaluation of the impacts in Detroit of reductions in residential effective tax rates on tax delinquency, property tax foreclosure, and homeownership. The decline in...

  3. Split-Rate Taxation

    Impacts on Tax Base
    Documentos de trabajo
    Enero 2021
    Zhou Yang and Zackary Hawley

    Municipalities debating land value taxation or split-rate taxation need empirical evidence to understand how the transition of property tax regimes will affect their tax base. Using a valuable data...

  4. Making A Good Tax Better

    From Assessment to Collection, Three Places That Built Stronger Property Tax Systems
    Revista Land Lines
    Enero 2021
    By Liz Farmer, January 12, 2021

    What does the property tax look like when it works well, and how can municipalities improve the way they assess properties, collect taxes, and communicate about this essential financial instrument?...

  5. 2021 C. Lowell Harriss Dissertation Fellowship Program

    Graduate Student Fellowship
    Oportunidades de becas de posgrado
    Enero 2021

    The C. Lowell Harriss Dissertation Fellowship Program assists PhD students, primarily at U.S. universities, whose research complements the Lincoln Institute's interests in land and tax policy.

  6. Activists Question Whether Universities Should be Exempt from Property Taxes

    The Hechinger Report
    Diciembre 18, 2020
    El Instituto Lincoln en las noticias
  7. New Video Highlights Link Between Taxes and Essential Services

    El Instituto Lincoln en las noticias
    Diciembre 14, 2020
  8. Introduction to the Property Tax

    Diciembre 2020

    Introduction to the Property Tax presents resources designed to promote understanding of basic property tax functions and their importance as a revenue source for local government. Explainer videos...

  9. Public Finance

    Amid Falling Revenues, Some Cities Turn to the Property Tax
    Revista Land Lines
    Diciembre 2020
    By Liz Farmer, December 10, 2020

    As most major cities grapple with lost revenue due to the pandemic, some are turning toward the property tax as a way of filling the gap. Perhaps nowhere has this decision been more controversial...

  10. An Examination of Sales Ratio Data and Sources Incorporated into the 50-State Property Tax Comparison Study

    Documentos de trabajo
    Diciembre 2020
    Bob DeBoer

    The 50-State Property Tax Comparison Study, jointly produced by the Minnesota Center for Fiscal Excellence (MCFE) and the Lincoln Institute of Land Policy, uses sales ratios to more accurately...

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