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  1. 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...

  2. 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...

  3. 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...

  4. 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...

  5. 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.

  6. 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...

  7. 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...

  8. What Happens When a Large City Doesn't Have a Property Tax But Attempts to Enact One

    A Case Study of Mesa Arizona
    Documentos de trabajo
    Abril 2007
    Jeffrey I. Chapman

    Mesa, a city with a population of approximately 450,000, is the largest city in the United States without a property tax. It has also grown very rapidly in the last 25 years, although now its growth...

  9. Tax and Property Value Effects of Conservation Easements

    Documentos de trabajo
    Mayo 2006
    Jeffrey O. Sundberg and Richard F. Dye

    A variety of tax incentives encourage property owners to place conservation easements on their property. This paper calculates sample tax effects for a range of tax incentives and shows that many...

  10. 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...

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