A Case Study of Attitudes Toward Paying Property Taxes in JamaicaDocumentos de trabajoDiciembre 2016Tina M. F. Beale, Rochelle A. Channer Miller, Amani Ishemo, and Cadien A. Murray-Stuart
Jamaica’s property tax compliance rate has consistently been described as “low,” “dismal,” and “inadequate.” Its performance is of utmost importance to the...
Resúmenes de políticas públicasNoviembre 2016
This policy brief covers key issues surrounding the use of nonprofit payments in lieu of taxes (PILOTs): payments made voluntarily by tax-exempt nonprofits as a substitute for property taxes. It...
Uma Análise do IPTU a Partir da Teoria dos Conjuntos FuzzyDocumentos de trabajoNoviembre 2016José Roberto R. Afonso, Kleber Pacheco de Castro, and Fabrício Marques Santos
A fim de identificar os determinantes do potencial de arrecadação do IPTU (Imposto sobre Propriedade Predial e Territorial Urbana), bem como a utilização dessa capacidade...
Documentos de trabajoOctubre 2016David Michael Vetter and Marcia Vetter
Within a framework of tight fiscal controls and fiscal discipline, could Brazil’s municipalities generate fiscal space for investment and provision of social needs by increased use of land-...
ConferenciasSeptiembre 8, 2016
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.
ConferenciasAgosto 29, 2016Speakers: Daphne Kenyon, David Merriman, Margie Cusack, Alan Dornfest, Dagney Faulk, Robert McDonaugh
The Lincoln Institute seminar at the 2016 annual conference of the International Association of Assessing Officers (IAAO) will focus on “Tax Increment Financing: Policy and Administrative Challenges."
Documentos de trabajoJulio 2016
This paper serves as a primer to examine the issues extant in the Chinese mortgage enforcement system; to analyze overbuilding and vacancy in three Chinese cities; and to explore the possibility of...
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...
ConferenciasMayo 6, 2016Speakers: Andrew Haughwout, Ashlyn Nelson, Byron Lutz, Christian Redfearn, David Geltner, Eric Brunner, Jan K. Brueckner, John Clapp, Keren Horn, Ronan Lyons, Therese McGuire, Thies Lindenthal, Thomas Downes
The economic growth and development of urban areas are closely linked to their revenue sufficiency and fiscal prospects. This research seminar offers a forum for new academic work on the interaction of these two fields.
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?...