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1. Tax Battles

   Cities Seek Higher Payments in Lieu of Taxes from Nonprofits
   Revista Land Lines
   Marzo 2020
   By Liz Farmer, March 4, 2020

   At a recent rally in front of Baltimore City Hall, activists sang, chanted, and otherwise voiced their view that the city’s major nonprofit institutions weren’t “paying their fair share” of property...

2. 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...

3. Property Tax 101: The Mechanics

   Videos y multimedia
   Noviembre 2020

   This explainer video walks through the mechanics of how the property tax works and why it is so stable and effective.

4. 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...

5. 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...

6. 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),...

7. Nonprofit PILOTs (Payments in Lieu of Taxes)

   Resúmenes de políticas públicas
   Noviembre 2016
   Daphne A. Kenyon and Adam H. Langley

   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...

8. Economic Development

   Vermont Attempts a Kinder, Gentler TIF—But Will it Work?
   Revista Land Lines
   Agosto 2019
   By 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?

9. Recessionary Property Taxes

   Evidence from Maryland
   Documentos de trabajo
   Marzo 2019
   Andrew 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...

10. Designing Land Value Capture Tools in the Context of Complex Tenurial and Deficient Land Use Regulatory Regimes in Accra, Ghana

    Documentos de trabajo
    Marzo 2019
    Samuel 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...