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1. Measuring the Fiscal Health of U.S. Cities

   Documentos de trabajo
   Julio 2020
   Howard Chernick and Andrew Reschovsky

   This paper uses a specially constructed data base on city finance that accounts for the revenues and spending of the constituent governments that provide public services in cities—municipal...

2. The Property Tax in Latvia

   System Structure and Current Challenges
   Documentos de trabajo
   Julio 2020
   Sarmite Barvika

   The aim of this paper is to analyze the current state and trends of real property taxation policy in Latvia. Particular importance is given to the general statistical and historical overview of real...

3. 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...

4. Políticas de Suelo, Derecho Urbanístico y Cambio Climático

   Instrumentos Urbanísticos-Tributarios como Medidas para enfrentar al Cambio Climático. Etapa 2: Análisis de casos.
   Documentos de trabajo
   Abril 2020
   Melinda Lis Maldonado, Safira de la Sala, Rachelle Alterman, Giovanni Andrés Pérez Macías, y Roberto Arazo Silva

   Este documento constituye la presentación de una segunda etapa de investigación sobre Políticas de Suelo, Derecho Urbanístico y Cambio Climático. En una primera...

5. 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...

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. Urban Land Value Capture in São Paulo, Addis Ababa, and Hyderabad

   Differing Interpretations, Equity Impacts, and Enabling Conditions
   Documentos de trabajo
   Enero 2020
   Anjali Mahendra, Robin King, Erin Gray, Maria Hart, Laura Azeredo, Luana Betti, Surya Prakash, Amartya Deb, Elleni Ashebir, and Asmaa Ibrahim

   This paper presents analysis of the fiscal and equity impacts of urban land value capture instruments based on three case studies from the global south. These include the Lideta redevelopment in...

8. 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),...

9. Finanzas municipales en México

   Por qué unos municipios recaudan más y gastan mejor
   Documentos de trabajo
   Mayo 2019
   Mónica 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...

10. Residential Property Taxation in New York City

    Documentos de trabajo
    Abril 2019
    Moses 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,...