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Property Tax in Africa
Status, Challenges, and ProspectsLibrosJunio 2017Edited by Riël Franzsen and William McCluskey“This one-of-a-kind study is an indispensable source for academics and policy makers who seek to explore the virtues of the property tax. The relevance of this volume clearly transcends the...
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A Politician’s Appraisal of Property Taxation
Israel’s Experience with the ArnonaDocumentos de trabajoSeptiembre 1999Dan DarinThroughout the world, governments are searching for better taxation systems than those we are familiar with to finance the activities of local authorities. Every known local taxation system includes...
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The Continuing Redistribution of Fiscal Stress
The Long Run Consequences of Proposition 13Documentos de trabajoEnero 1998Jeffrey I. ChapmanThe paper begins to examine some of the long-run implications of the passage of Proposition 13—a significant California property tax reduction initiative that passed in 1978. The particular...
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Detroit and the Property Tax
Strategies to Improve Equity and Enhance RevenueEnfoques en políticas de sueloNoviembre 2015Gary Sands and Mark SkidmoreThis report outlines the problems underlying the erosion of Detroit's property tax base—a factor that contributed to the city's bankruptcy in 2013. It offers recommendations for reform...
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Use-Value Assessment of Rural Lands
Time for Reform?Enfoques en políticas de sueloNoviembre 2015Use-value assessment (UVA) is the practice of valuing rural land according to its current use rather than its market value to reduce property taxes for rural land owners in the United States. This...
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Rethinking Property Tax Incentives for Business
Enfoques en políticas de sueloJunio 2012State and local governments use many types of property tax incentives to increase business development. This report reviews those incentives, summarizes the literature regarding their effectiveness,...
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Property Tax Circuit Breakers
Fair and Cost-Effective Relief for TaxpayersEnfoques en políticas de sueloMayo 2009John H. Bowman, Daphne A. Kenyon, Adam Langley and Bethany P. PaquinThis report presents the rationale for providing property tax relief to those who have a high relative tax burden, compares the fairness of various criteria used by states for eligibility, and...
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Property Tax Assessment Limits
Lessons from Thirty Years of ExperienceEnfoques en políticas de sueloJunio 2008Mark Haveman and Terri A. SextonDuring the 30 years since California adopted its groundbreaking tax limitation measure known as Proposition 13, pressure has persisted for states to adopt various forms of property tax relief. These...
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50-State Property Tax Comparison Study
For Taxes Paid in 2015OtroJunio 2016Lincoln Institute of Land Policy and Minnesota Center for Fiscal ExcellenceView the latest version of the Property Tax Comparison Study. As the largest source of revenue raised by local governments, a well-functioning property tax system is critical for promoting municipal...
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50-State Property Tax Comparison Study
OtroAbril 2015Lincoln Institute of Land Policy and Minnesota Center for Fiscal ExcellenceView the latest version of the Property Tax Comparison Study. The annual 50-state property tax comparison study, a partnership of the Lincoln Institute of Land Policy and the Minnesota Center for...
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