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1. Payments in Lieu of Taxes

   Balancing Municipal and Nonprofit Interests
   Enfoques en políticas de suelo
   Noviembre 2010
   Daphne A. Kenyon and Adam H. Langley

   Payments in lieu of taxes (PILOT) programs for nonprofits provide crucial revenue for many municipalities, but they are not perfect. Through case studies and research, this report provides guidelines...

2. Assessing the Theory and Practice of Land Value Taxation

   Enfoques en políticas de suelo
   Febrero 2010
   Richard F. Dye and Richard W. England

   Through an examination of more than 30 countries and several U.S. municipalities that have implemented a land value tax as an alternative to the traditional property tax, this report helps officials...

3. Financing Cities

   Ponencias
   Mayo 2010
   Robert P. Inman

   Cities and their surrounding suburban neighborhoods are economic growth agents. Not only do they provide public goods to satisfy the needs of urban residents, but they also supply local...

4. Intergovernmental Transfers to Local Governments

   Ponencias
   Mayo 2010
   David E. Wildasin

   One often-anticipated solution for closing municipal fiscal gaps is to increase federal and state government transfers to cities. In this paper author, David E. Wildasin, examines this possibility....

5. Trends in Local Government Revenues

   The Old, the New, and the Future
   Ponencias
   Mayo 2010
   J. Edwin Benton

   This paper by J. Edwin Benton examines the response of diverse local fiscal structures in the U.S to economic stress with the aim to determine whether small and large municipalities across regions...

6. Creative Designs of the Patchwork Quilt of Municipal Finance

   Ponencias
   Mayo 2010
   Michael A. Pagano

   This paper by Michael A. Pagano examines different approaches U.S. municipal governments can use to deal with fiscal problems. Based on a historical analysis of general municipal revenue patterns...

7. The Contribution of Local Sales and Income Taxes to Fiscal Autonomy

   Ponencias
   Mayo 2010
   John L. Mikesell

   In this paper, John L. Mikesell analyzes the local sales and income taxes in several U.S. states. As of 2009 the local sales tax is levied in 36 states, constituting over 30 percent of total local...

8. The Effects of Development Impact Fees on Local Fiscal Conditions

   Ponencias
   Mayo 2010
   Gregory S. Burge

   In this paper, Gregory S. Burge examines user fees and charges and their direct and indirect fiscal impacts. Among such levies, development impact fees have become most popular in U.S. cities. These...

9. Governance Structures and Financial Authority in Submunicipal Districts

   Implications for Fiscal Performance
   Ponencias
   Mayo 2010
   Robert J. Eger III and Richard C. Feiock

   Submunicipal governments are established or chartered by the state or city and operate like private corporations with oversight boards. They have the authority to adopt corporate names, make bylaws,...

10. Illustrating the Effects of Business Improvement Districts on Municipal Coffers

    Does a Rising Tide Compensate for the Secession of the Successful?
    Ponencias
    Mayo 2010
    Leah Brooks and Rachel Meltzer

    Among the different types of submunicipal governments, business improvement districts (BIDs), have become increasingly popular in the United States and elsewhere. According to Leah Brooks and Rachel...