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1. 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...

2. 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...

3. 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...

4. 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...

5. Intra-Metropolitan Area Fiscal Capacity Disparities and the Property Tax

   Documentos de trabajo
   Abril 2004
   Michael E. Bell, Lindsay C. Clark, Joe Cordes, and Hal Wolman

   The purpose of this study is to assess the extent of variations in the revenue capacity of select local governments in the Washington, DC area using the Representative Revenue System developed by the...

6. Can Tax Increment Financing (TIF) Reverse Urban Decline?

   Documentos de trabajo
   Junio 2003
   Rachel N. Weber

   To counteract physical decline, local governments have increasingly relied on a redevelopment tool called Tax Increment Financing (TIF). TIF allows municipalities to designate an area for improvement...

7. Property Taxation in Indonesia

   Challenges from Decentralization
   Documentos de trabajo
   Febrero 2003
   Roy Kelly

   In 1986, Indonesia embarked on a major property tax reform, generally recognized as perhaps the most successful property tax reform in the developing world. The reform simplified basic tax policy,...

8. Effects of Property Tax Abatements on Tax Rates and Capital Costs

   The Case of Monroe County, Indiana
   Documentos de trabajo
   Enero 2003
   C. Kurt Zorn, John L. Mikesell, and Esteban Dalehite

   Research on property tax abatements has focused mostly on the determinants of abatements, and on the effectiveness of abatements in influencing relocation, jobs, investment and other outcomes. Two...

9. Property Taxation in New Zealand

   Documentos de trabajo
   Diciembre 2002
   William J. McCluskey, with Arthur Grimes and Jason Timmins

   Since European colonisation of New Zealand in 1840, property taxes have formed the foundation of local authorities’ revenues. Currently, over half of local authority revenues are sourced from...

10. Property Taxation and Current Use Assessment

    A Theoretical Note
    Documentos de trabajo
    Diciembre 2002
    Richard W. England and Robert D. Mohr

    This paper discusses the relationships between property taxation and patterns of land use. In particular, it models a landowner's decision to develop a parcel when she has the option to enroll...