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1. 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,...

2. When and Why do Cities Bind Themselves?

   The Existence and Extent of Locally-Imposed Tax and Expenditure Limits
   Documentos de trabajo
   Junio 2009
   Leah Brooks and Justin Phillips

   Though the social science literature has thoroughly dissected the extent, causes, and consequences of state-mandated tax and expenditure limits on cities, to date there has been no systematic...

3. 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...

4. 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...

5. 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...

6. 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...

7. Evaluating the Feasibility and Burden Shifting Impacts of a State Land Value Tax on Commercial and Industrial Property

   Documentos de trabajo
   Enero 2004
   Mark Haveman

   In the most recent general session of the Minnesota state legislature, a bill was introduced to transition the commercial/industrial portion of the state general property tax into a tax on commercial...

8. 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...

9. Urban Property and Land Taxation in Argentina

   The Challenge of Decentralization
   Documentos de trabajo
   Agosto 2017
   Cynthia Goytia and Marcela Cristini

   The unsatisfactory operation of the fiscal federalism in Argentina has resulted in new reform initiatives to reduce the imbalances between collections of own resources and expenditures between the...

10. Transition to the Property Tax in China

    A Dynamic General Equilibrium Analysis
    Documentos de trabajo
    Mayo 2017
    David Dale-Johnson and Guozhong Zhu

    We use the dynamic general equilibrium approach to examine the potential impacts of the introduction of alternative tax regimes in China. This approach models housing demand and supply based on the...