Vermont Attempts a Kinder, Gentler TIF—But Will it Work?Revista Land LinesAgosto 2019By Will Jason, August 20, 2019
Vermont has enacted some of the nation’s tightest restrictions on tax increment financing, a common economic development tool with a less-than-stellar track record. Can these guardrails make TIF work?
An Update on the State of the Economics LiteratureDocumentos de trabajoAgosto 2019Andrew 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),...
Fifty-State Study Details Growing Tax Breaks for Longtime HomeownersRevista Land LinesJunio 2019By Will Jason, June 25, 2019
In states with property tax assessment limits, tax breaks for longtime homeowners are growing at the expense of new homeowners, a new study shows.
For Taxes Paid in 2018OtroJunio 2019Lincoln Institute of Land Policy and Minnesota Center for Fiscal Excellence
As the largest source of revenue raised by local governments, a well-functioning property tax system is critical for promoting municipal fiscal health. This report documents the wide range of...
Let's Talk TIFRevista Land LinesMayo 2019By Anthony Flint, May 28, 2019
Tax increment financing is one of the most widely used—and least understood—public finance mechanisms in the U.S. today. David Merriman, one of the foremost experts on TIF, talks about what communities and states can do to avoid the pitfalls.
Por qué unos municipios recaudan más y gastan mejorDocumentos de trabajoMayo 2019Mónica Unda Gutiérrez, with collaboration from Humberto Morones Hernández
El municipio promedio en México se ha hecho más dependiente de las transferencias fiscales y no ha aumentado sus niveles de inversión. Sin embargo, la imagen agregada disfraza la...
Documentos de trabajoAbril 2019Moses Gates
This working paper sets forth the recent history and current structure of New York City’s residential property tax system, as well as large-scale inequities, possible points of needed reform,...
Documentos de trabajoAbril 2019Olga Lucía Zapata Cortés and Marco Fidel Agudelo Cano
Entre 2011 y 2015 se protestó en Colombia a causa del incremento del impuesto predial, el cobro de la contribución por valorización para la financiación de obras pú...
Evidence from MarylandDocumentos de trabajoMarzo 2019Andrew T. Hayashi
Property taxes are often credited for stabilizing local government revenues during contractions, but this revenue stabilization can have destabilizing effects on households. In this paper I explore...
Designing Land Value Capture Tools in the Context of Complex Tenurial and Deficient Land Use Regulatory Regimes in Accra, GhanaDocumentos de trabajoMarzo 2019Samuel Banleman Biitir
Rapid urbanization has increased the demand for urban infrastructure services. Municipalities have attempted to finance infrastructure services with value capture instruments. The paper highlights...