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1. Property Taxes for Local Finance

   Research Results and Policy Perspectives (Reconsidering Property Taxes: Perhaps Not So Bad After All)
   Documentos de trabajo
   Enero 2009
   Ronald C. Fisher

   Although property taxes continue to be one of the fundamental fiscal foundations for local government in the U.S., they also remain exceptionally controversial (even among taxes). The political or...

2. Property Taxation and Residential Density

   Theory and Empirics
   Documentos de trabajo
   Diciembre 2008
   Richard W. England and Ju-Chin Huang

   In this paper, we first theorize about the size of a house constructed on a residential lot, measured by height and footprint area. We hypothesize that the property tax rate will have a negative...

3. How Differences in Property Taxes within Cities Affect Urban Sprawl

   Documentos de trabajo
   Septiembre 2008
   Yan Song and Yves Zenou

   This article attempts a formal analysis of the connection between the differentiated property tax within urban areas and urban sprawl in U.S. cities. We first develop a theoretical model in which the...

4. Property Taxation in Illinois

   A Framework for Reform
   Documentos de trabajo
   Julio 2008
   Nathan B. Anderson and Therese McGuire

   Illinois is one of 23 states that limit both local property tax rates and property tax revenues. Because of its importance to local government finance, reforms of the Illinois property tax system are...

5. The Effect of Property Taxes on Location Decisions

   Evidence From the Market for Second Homes
   Documentos de trabajo
   Mayo 2008
   Erik Johnson and Randall Walsh

   While there exists a large empirical literature on the capitalization of property taxes into home prices, very little work has been done to identify the effect of differences in property taxes on...

6. How “Smart” is the Split-Rate Property Tax?

   Evidence from Growth Patterns in Pennsylvania
   Documentos de trabajo
   Marzo 2008
   H. Spencer Banzhaf and Nathan Lavery

   Urban sprawl has become a policy concern of national prominence. Land or split-rate taxes are one potential way to address this issue. In theory, such taxes can lower the land/capital ratio. This in...

7. Property Tax Circuit Breakers in 2007

   Features, Use, and Policy Issues
   Documentos de trabajo
   Marzo 2008
   John H. Bowman

   This paper provides an overview of the nature, development, extent, and effect of residential property tax relief programs in the United States. Its major focus is on circuit breakers, which target...

8. Land Value Taxation

   An Annotated Bibliography
   Documentos de trabajo
   Febrero 2008
   Kent R. Grote and Richard F. Dye

   This paper lists over 350 books, articles, and papers on land value taxation with annotations.

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 History and Purpose of Tax Increment Finance Policy in Wisconsin

    Do Wisconsin Tax Increment Finance Districts Stimulate Growth in Real Estate Values? Do They Contribute to Sprawl?
    Documentos de trabajo
    Mayo 2007
    Russell Kashian, Mark Skidmore, and David Merriman

    Like other U.S. states, tax increment financing (TIF) is an important component of the development policy landscape in Wisconsin. While the guidelines for the use of TIF are similar to those that...