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  1. What Drives the Property Tax?

    A Holistic Examination of City and County Budgets in Minnesota
    Documentos de trabajo
    Marzo 2009
    Aaron Twait and Mark Haveman

    Property tax levy increases are a policy concern for state and local governments nationally. It is conceptually appealing to examine state-level aggregate data to discern trends and explanations for...

  2. Estimates of the Total Cost and Distribution of Tax Relief Under State Funded Property Tax Circuit Breakers

    Documentos de trabajo
    Marzo 2009

    This paper uses data from the 2006 American Community Survey to estimate the cost for state governments to fund three hypothetical property tax circuit breaker programs and a homestead exemption. The...

  3. Exploring Changes in Homeowner Property Taxes in Wisconsin, 2000 to 2005

    Documentos de trabajo
    Febrero 2009
    Rebecca Boldt, Bradley Caruth, and Andrew Reschovsky

    Despite policymakers’ interest in property tax relief, very little is known about changes over time in the property tax liabilities and burdens faced by homeowners. Drawing on the fact that...

  4. 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...

  5. 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...

  6. 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...

  7. 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...

  8. 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...

  9. 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...

  10. 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...

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