Buscar

Results

1. Valuing Land and Improvements in Thin Markets

   Does the Frequency of Sales Cause Property Tax Inequities?
   Documentos de trabajo
   Mayo 2006
   Rachel N. Weber and Daniel P. McMillen

   Few studies have attempted to explain the well-documented tendency for lower-priced properties to receive higher assessment. We argue that the absence of market information and the assessor’s...

2. Improving the Valuation of Large Commercial Properties for Real Estate Tax Purposes

   Documentos de trabajo
   Abril 2006
   Richard Almy

   The aims of this project are to examine systematically methods for valuing large office buildings for property tax purposes, identify issues, evaluate their seriousness, and describe potential...

3. Ask and Ye Shall Receive?

   Predicting the Successful Appeal of Property Tax Assessments
   Documentos de trabajo
   Febrero 2006
   Rachel N. Weber and Daniel P. McMillen

   How does the relative lack of comparable sales in a neighborhood influence the frequency of property assessment appeal applications and their likelihood of success? Using a data set of appeals...

4. Full Disclosure

   Unanticipated Improvements in Property Tax Uniformity
   Documentos de trabajo
   Junio 2005
   Gary C. Cornia and Lawrence C. Walters

   This paper contributes to two strands in the property tax literature. One thread considers the effects of full disclosure requirements or “truth in taxation” on the rate of property tax...

5. Property Tax and Urban Sprawl

   Theory and Implications for U.S. Cities
   Documentos de trabajo
   Enero 2005
   Yan Song and Yves Zenou

   This article attempts a formal analysis of the connection between property tax and urban sprawl in U.S. cities. We develop a theoretical model that includes households (who are also landlords)and...

6. Reform of the Property Tax and Problems of Real Estate Appraisal for Taxation Purposes in Transitional Economies of Central and Eastern Europe

   Documentos de trabajo
   Enero 2005
   Vytautas Šulija and Gintautas Šulija

   This paper surveys the property tax reforms in Eastern and Central European countries that joined the European Union on May 1, 2004. Property tax reforms are evaluated in the light of political and...

7. Assessing the Distributive Impact of a Revenue-Neutral Shift from a Uniform Property Tax to a Two-Rate Property Tax with a Uniform Credit

   Documentos de trabajo
   Diciembre 2004
   Richard W. England and Min Qiang Zhao

   A number of economists have argued that a property tax with a lower rate applied to improvement values than land values is superior to a property tax with a uniform tax rate that yields the same...

8. Training Indiana’s Assessors

   A Blueprint and Foundation for Reform
   Documentos de trabajo
   Octubre 2004
   Frank Kelly and Jeff Wuensch

   This paper reports on the current educational and training system for Indiana’s assessors, reviews necessary job functions and prerequisites, and summarizes their current qualifications. In...

9. Land Taxes and Revenue Needs as Communities Grow and Decline

   Evidence from New Zealand
   Documentos de trabajo
   Julio 2004
   Suzi Kerr, Andrew Aitken, and Arthur Grimes

   New Zealand is unusual in that nearly 60% of local services are funded from property taxes. These are a mixture of land taxes, capital value taxes, annual rental value taxes and uniform general...

10. Policy Options for the Taxation of Agriculture Land and Agricultural Income in India

    Documentos de trabajo
    Junio 2004
    Sebastian S. James

    This paper is a study of the policy options for the taxation of Agricultural Land and Agricultural Income in India at the levels of the Local, State and Central Government. This study has come to the...