Buscar

Results

1. Special Assessment Districts and the Financing of Infrastructure in South Africa

   The Innovative Use of a Special Rating Area in Claremont, Cape Town
   Documentos de trabajo
   Junio 2020
   Willard Matiashe and Arthur Germond

   Since 2000, special rating areas (SRAs), also known as Special Assessment Districts and/or city improvement districts (CIDs), have been used to revive urban nodes across the City of Cape Town (Cape...

2. 50-State Property Tax Comparison Study

   For Taxes Paid in 2018
   Otro
   Junio 2019
   Lincoln Institute of Land Policy and Minnesota Center for Fiscal Excellence

   View 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...

3. Property Tax Delinquency in the United States

   Documentos de trabajo
   Marzo 2020
   Jenna DeAngelo

   How does a municipality create a property tax enforcement system that is revenue maximizing (property tax collection is as close to 100 percent as possible) but also fair (homeowners are able to...

4. Property Tax

   Fifty-State Study Shows Property Tax Inequities from Assessment Limits Continue to Grow
   Revista Land Lines
   Junio 2020
   By Will Jason, June 10, 2020

   In states with property tax assessment limits, disparities in tax bills between new and longtime homeowners continued to grow, according to the annual 50-State Property Tax Comparison Study by the...

5. Nationwide Mass Appraisal Modeling in China

   Feasibility Analysis for Scalability Given Ad Valorem Property Tax Reform
   Documentos de trabajo
   Abril 2019
   Peadar Davis, Michael McCord, Paul Bidanset, and Margie Cusack

   Since 2003, the Chinese government has considered introducing an annual property tax, and while it selected six pilot cities for experimenting with the viability of a mass appraisal system rollout,...

6. Household Mobility and Local Government Finance in U.S. Cities

   Documentos de trabajo
   Febrero 2020
   Wenjing Li, Matthew Cushing, and John E. Anderson

   In this paper, we examine how household mobility is affected by the choice of local government finance method (taxation versus debt finance) for U.S. cities. We develop a discrete time dynamic...

7. The Future of U.S. Public School Revenue from the Property Tax

   Resúmenes de políticas públicas
   Septiembre 2017
   Andrew Reschovsky, Research Fellow, Lincoln Institute of Land Policy and Professor Emeritus, University of Wisconsin-Madison

   This Policy Brief examines the property tax as a critical source of revenue for public schools in the United States. It demonstrates the high proportion of public education funding provided by the...

8. Improving Tax Increment Financing (TIF) for Economic Development

   Enfoques en políticas de suelo
   Septiembre 2018
   David Merriman

   “This report will be the ‘go-to’ resource for public policy practitioners, municipal officials, and worldwide local development officers for two reasons. First, it is written by a...

9. 50-State Property Tax Comparison Study

   For Taxes Paid in 2017
   Otro
   Abril 2018
   Lincoln Institute of Land Policy and Minnesota Center for Fiscal Excellence

   View 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...

10. Taxes and Economic Development

    An Update on the State of the Economics Literature
    Documentos de trabajo
    Agosto 2019
    Andrew 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),...