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  1. Detroit Property Tax Delinquency

    Social Contract in Crisis
    Documentos de trabajo
    Octubre 2014
    James Alm, Timothy R. Hodge, Gary Sands, and Mark Skidmore

    As the country reemerges from the real estate crisis, the City of Detroit, Michigan continues to struggle, and is currently in the midst of bankruptcy proceedings. Falling property values have led to...

  2. California’s Parcel Tax

    Documentos de trabajo
    Septiembre 2014
    Jon Sonstelie

    Because of limitations on property tax revenue, many local governments in California levy a parcel tax. Like the property tax, a parcel tax is imposed on parcels of real property. Unlike the property...

  3. The Effects of the Two-Rate Property Tax

    What Can We Learn from the Pennsylvania Experience?
    Documentos de trabajo
    Julio 2014
    Zhou Yang

    This paper empirically investigates the effects of the two-rate (split-rate) property taxation on the capital intensity of land development in Pennsylvania. This study makes the first attempt to...

  4. A Global Compendium and Meta-Analysis of Property Tax Systems

    Documentos de trabajo
    Junio 2014
    Richard Almy

    This report is a global compendium of significant features of systems for recurrently taxing land and buildings. It is based on works in English, many of which were published by the Lincoln Institute...

  5. Use-Value Assessment of Rural Land in the United States

    Libros
    Junio 2014

    State and local governments in this country have adopted a number of policies to regulate the conversion of rural land to developed uses. One of the most significant and least understood is...

  6. Not by the Hand of Horace Mann

    How the Quest for Land Value Created the American School System
    Ponencias
    Mayo 2014

    This paper by William A. Fischel is an economic history of K–12 education and the structure of school districts. As the second part of the title suggests, Fischel argues that land or property values...

  7. The Future Role of the Property Tax in the Funding of K12 Education in the United States

    Ponencias
    Mayo 2014

    This paper reviews the role of the property tax in funding K–12 education. At present, local and state governments each contribute a national average of 44 percent of the funds spent on public...

  8. The Property Tax-School Funding Dilemma

    Enfoques en políticas de suelo
    Diciembre 2007

    Property taxation and school funding are closely linked in the United States, with nearly half of all property tax revenue used for public elementary and secondary education. There is an active...

  9. An Unfettered Property Tax in Illinois

    Documentos de trabajo
    Diciembre 2007
    Nathan B. Anderson and Therese McGuire

    We evaluate property tax systems using the economic criteria of equity, efficiency and simplicity. We apply these criteria in an evaluation of both a stylized constrained property tax system in which...

  10. The Variety of Property Tax Limits

    Goals, Consequences, and Alternatives
    Otro
    Noviembre 2007
    Joan M. Youngman

    This article was originally published in State Tax Notes, a journal by Tax Analysts, on November 19, 2007. It is not surprising that the property tax gives rise to many efforts to limit tax...

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