Evidence from the Pennsylvania ExperienceDocumentos de trabajoEnero 2021Andrew Hanson
This paper estimates the relationship between business establishment location and split-rate property taxation. Using variation in split-rate adoption and intensity by municipalities across...
Documentos de trabajoEnero 2021Fernanda Alfaro, Dusan Paredes, and Mark Skidmore
In this report, we provide an evaluation of the impacts in Detroit of reductions in residential effective tax rates on tax delinquency, property tax foreclosure, and homeownership. The decline in...
Impacts on Tax BaseDocumentos de trabajoEnero 2021Zhou Yang and Zackary Hawley
Municipalities debating land value taxation or split-rate taxation need empirical evidence to understand how the transition of property tax regimes will affect their tax base. Using a valuable data...
EventosEnero 28, 2021
This event provides an opportunity for current David C. Lincoln Fellows to share their research on land valuation methods and receive feedback from valuation practitioners and other experts.
Graduate Student FellowshipOportunidades de becas de posgradoEnero 2021
The C. Lowell Harriss Dissertation Fellowship Program assists PhD students, primarily at U.S. universities, whose research complements the Lincoln Institute's interests in land and tax policy.