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Tax and Property Value Effects of Conservation Easements
Documentos de trabajoMayo 2006Jeffrey O. Sundberg and Richard F. DyeA variety of tax incentives encourage property owners to place conservation easements on their property. This paper calculates sample tax effects for a range of tax incentives and shows that many...
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Improving the Valuation of Large Commercial Properties for Real Estate Tax Purposes
Documentos de trabajoAbril 2006Richard AlmyThe aims of this project are to examine systematically methods for valuing large office buildings for property tax purposes, identify issues, evaluate their seriousness, and describe potential...
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Property Tax and Urban Sprawl
Theory and Implications for U.S. CitiesDocumentos de trabajoEnero 2005Yan Song and Yves ZenouThis article attempts a formal analysis of the connection between property tax and urban sprawl in U.S. cities. We develop a theoretical model that includes households (who are also landlords)and...
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Full Disclosure
Unanticipated Improvements in Property Tax UniformityDocumentos de trabajoJunio 2005Gary C. Cornia and Lawrence C. WaltersThis paper contributes to two strands in the property tax literature. One thread considers the effects of full disclosure requirements or “truth in taxation” on the rate of property tax...
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Assessing the Distributive Impact of a Revenue-Neutral Shift from a Uniform Property Tax to a Two-Rate Property Tax with a Uniform Credit
Documentos de trabajoDiciembre 2004Richard W. England and Min Qiang ZhaoA number of economists have argued that a property tax with a lower rate applied to improvement values than land values is superior to a property tax with a uniform tax rate that yields the same...
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Training Indiana’s Assessors
A Blueprint and Foundation for ReformDocumentos de trabajoOctubre 2004Frank Kelly and Jeff WuenschThis paper reports on the current educational and training system for Indiana’s assessors, reviews necessary job functions and prerequisites, and summarizes their current qualifications. In...
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Evaluating the Feasibility and Burden Shifting Impacts of a State Land Value Tax on Commercial and Industrial Property
Documentos de trabajoEnero 2004Mark HavemanIn the most recent general session of the Minnesota state legislature, a bill was introduced to transition the commercial/industrial portion of the state general property tax into a tax on commercial...
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Intra-Metropolitan Area Fiscal Capacity Disparities and the Property Tax
Documentos de trabajoAbril 2004Michael E. Bell, Lindsay C. Clark, Joe Cordes, and Hal WolmanThe purpose of this study is to assess the extent of variations in the revenue capacity of select local governments in the Washington, DC area using the Representative Revenue System developed by the...
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Can Tax Increment Financing (TIF) Reverse Urban Decline?
Documentos de trabajoJunio 2003Rachel N. WeberTo counteract physical decline, local governments have increasingly relied on a redevelopment tool called Tax Increment Financing (TIF). TIF allows municipalities to designate an area for improvement...
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Effects of Property Tax Abatements on Tax Rates and Capital Costs
The Case of Monroe County, IndianaDocumentos de trabajoEnero 2003C. Kurt Zorn, John L. Mikesell, and Esteban DalehiteResearch on property tax abatements has focused mostly on the determinants of abatements, and on the effectiveness of abatements in influencing relocation, jobs, investment and other outcomes. Two...
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