An Update on the State of the Economics LiteratureDocumentos de trabajoAgosto 2019Andrew Hanson
There is a large literature examining the effect of taxes and tax concessions on local economic development, but the last comprehensive review of taxes and economic development was Wasylenko (1997),...
Documentos de trabajoAbril 2019Moses Gates
This working paper sets forth the recent history and current structure of New York City’s residential property tax system, as well as large-scale inequities, possible points of needed reform,...
Evidence from MarylandDocumentos de trabajoMarzo 2019Andrew T. Hayashi
Property taxes are often credited for stabilizing local government revenues during contractions, but this revenue stabilization can have destabilizing effects on households. In this paper I explore...
Documentos de trabajoEnero 2019Andrew Reschovsky
Statistics on the share of total government tax revenue raised by local governments provide an incomplete picture of local government taxing power. If higher level governments define the local tax...
Documentos de trabajoJunio 2018Aaron Twait
Commercial properties have considerably different amounts of personal property as part of their total parcel value, depending on the nature of the business situated on the parcel. Given the...
Documentos de trabajoEnero 2018
View a recording of a webinar based on this paper held on February 1, 2018. For roughly half of U.S. homeowners, the property tax is unlike practically any other bill or tax because it is paid in...
Documentos de trabajoOctubre 2017Vincent Reitano
Local governments across the United States rely on property taxes for a significant share of revenue. Administration of the property tax typically includes annual or semi-annual collection. This...
Educación a distanciaMarzo 18, 2017
El curso busca presentar los conceptos básicos y el modelo de catastro necesario para una mejor gestión urbana en las ciudades.
Documentos de trabajoJunio 2016Lindsay Amiel, Jared Knowles, and Andrew Reschovsky
Like 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...
Documentos de trabajoMarzo 2016Robert W. Wassmer
How does the effective rate of property taxation in a United States urbanized area influence the occurrence of urban sprawl (measured as greater land used for a given population) observed there?...