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  1. 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...

  2. 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...

  3. 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...

  4. 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...

  5. 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...

  6. 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...

  7. 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...

  8. 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...

  9. 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...

  10. 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...

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