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Land Lines, November 2000
Revista Land LinesNoviembre 2000Edited by Ann LeRoyerThis issue explores the principal features and critical reform issues of Indiana’s property tax and assessment systems; new visions for regional planning in America; and spatially-based urban...
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Land Lines, January 2000
Revista Land LinesEnero 2000Edited by Ann LeRoyerThis issue explores the public debate surrounding land market regulation policies in Chile as well as shortcomings of, and recommendations for, the property tax classification system in Chicago and...
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Enhancing the Feasibility of School Finance Reform
Documentos de trabajoAbril 2009Reforming state education funding systems is difficult. In this paper, we argue that the probability of success is enhanced if policymakers and reformers have access to a model of the school funding...
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Report Finds Tax Breaks for Select Homeowners Drives Up Costs for Others, Businesses
The Center SquareJulio 2, 2019El Instituto Lincoln en las noticias -
Detroit Property Tax Delinquency
Social Contract in CrisisDocumentos de trabajoOctubre 2014James Alm, Timothy R. Hodge, Gary Sands, and Mark SkidmoreAs the country reemerges from the real estate crisis, the City of Detroit, Michigan continues to struggle, and is currently in the midst of bankruptcy proceedings. Falling property values have led to...
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What's Making Development Work for Chicago's 9th Ward
Next CityAbril 11, 2019El Instituto Lincoln en las noticias -
GASB 77
Revelación del costo de los incentivos en el impuesto a la propiedad inmobiliaria para empresasRevista Land LinesSeptiembre 2017Por Andrew WagamanLa declaración n.º 77 de la Junta de Normas Nacionales de Contabilidad exige que alrededor de 50.000 gobiernos estatales y locales informen la cantidad total de recaudación...
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GASB 77
Revealing the Cost of Property Tax Incentives for BusinessRevista Land LinesJulio 2017By Andrew WagamanThe Government Accounting Standards Board Statement No. 77 requires an estimated 50,000 state and local governments to report the total amount of tax revenue forgone each year because of incentives...
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TIF at a Turning Point
Defining Debt DownDocumentos de trabajoMayo 2011Tax increment financing (TIF) is the most important fiscal instrument for local development initiatives in this country. However, in many cases its growth has been accompanied by “moral hazard...
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The Political Economy of Voter Support for School Property Taxation
Documentos de trabajoJunio 2016Lindsay Amiel, Jared Knowles, and Andrew ReschovskyLike a number of other states, Wisconsin places revenue limits on its local school districts. This paper explores the factors that lead school boards to hold referenda to override the limits, and...
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