Documentos de trabajoNoviembre 2021Daphne Kenyon and Semida Munteanu
Between 1989 and 2018, while national reliance on local property taxation to fund K-12 education remained quite stable, 24 states increased reliance on the local property tax, while 25 states...
ConferenciasOctubre 6, 2021Speakers: Alan Dornfest, Kathylnn Ireland, Thomas Atherton
This conference meets annually to review recent state tax decisions, consider methods of dealing with complex tax and valuation disputes, and share experiences in case management.
What Everybody Needs to KnowDocumentos de trabajoSeptiembre 2021Ronald C. Fisher
The property tax is the largest single source of revenue under the control of state or local governments in the United States. Property taxes provide a fundamental fiscal foundation for all types of...
The Lincoln Institute's C. Lowell Harriss Dissertation Fellowship Program assists Ph.D. students, primarily at U.S. universities, whose research complements the Institute's interests in land and tax...
EventosMayo 5, 2021
This conference, organized in partnership with the African Tax Institute, provides a forum for scholars and practitioners to discuss a range of issues on property taxation in Africa.
TimeAbril 7, 2021El Instituto Lincoln en las noticias
OtroAbril 2021Catherine Collins
This report provides an overview of current trends in the property tax, including updates on property tax actions taken by states and local governments in response to the COVID-19 crisis.
GoUpstateMarzo 11, 2021El Instituto Lincoln en las noticias
Impacts on Tax BaseDocumentos de trabajoEnero 2021Zhou 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...
Documentos de trabajoEnero 2021Fernanda 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...