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  1. Potencial e Exploração do Imposto Patrimonial Imobiliário no Brasil

    Uma Análise do IPTU a Partir da Teoria dos Conjuntos Fuzzy
    Documentos de trabajo
    Noviembre 2016
    José Roberto R. Afonso, Kleber Pacheco de Castro, and Fabrício Marques Santos

    A fim de identificar os determinantes do potencial de arrecadação do IPTU (Imposto sobre Propriedade Predial e Territorial Urbana), bem como a utilização dessa capacidade...

  2. Could Land-Based Financing Help Create Fiscal Space for Investment by Brazil’s Municipalities?

    Documentos de trabajo
    Octubre 2016
    David Michael Vetter and Marcia Vetter

    Within a framework of tight fiscal controls and fiscal discipline, could Brazil’s municipalities generate fiscal space for investment and provision of social needs by increased use of land-...

  3. Making Communities Investable: Attracting and Leveraging Private Investment for Public Good

    Conferencias Lincoln
    Agosto 26, 2016
    Speakers: Robin Hacke, David Wood, Christopher Goett

    Robin Hacke will introduce the framework of “capital absorption” and describe how it has been applied in Los Angeles, the San Francisco Bay Area, and Denver to assess and improve community investment systems.

  4. Mortgage Enforcement and Public Regulatory Actions in China in Selected Chinese Cities

    Documentos de trabajo
    Julio 2016

    This paper serves as a primer to examine the issues extant in the Chinese mortgage enforcement system; to analyze overbuilding and vacancy in three Chinese cities; and to explore the possibility of...

  5. The Political Economy of Voter Support for School Property Taxation

    Documentos de trabajo
    Junio 2016
    Lindsay Amiel, Jared Knowles, and Andrew Reschovsky

    Like a number of other states, Wisconsin places revenue limits on its local school districts. This paper explores the factors that lead school boards to hold referenda to override the limits, and...

  6. Further Empirical Evidence on Property Taxation and the Occurrence of Urban Sprawl

    Documentos de trabajo
    Marzo 2016
    Robert W. Wassmer

    How does the effective rate of property taxation in a United States urbanized area influence the occurrence of urban sprawl (measured as greater land used for a given population) observed there?...

  7. Tax Breaks, Transparency, and Accountability: A Conversation with Greg LeRoy

    Conferencias Lincoln
    Enero 28, 2016
    Speaker: Greg LeRoy

    Join Greg LeRoy for a brief presentation on the Subsidy Tracker from Good Jobs First, followed by a conversation with Lincoln Institute President George W. "Mac" McCarthy.

  8. Measuring the Impacts of Tax and Expenditure Limits on Public School Finance in Colorado

    Documentos de trabajo
    Agosto 2015
    Phyllis Resnick, Charles Brown, and Deborah Godshall

    This research explores the effect of tax and expenditure limitations, especially the Taxpayer’s Bill of Rights (TABOR), on school finance in Colorado. It quantifies the distributional and...

  9. Preferencias de localización en las familias de bajos ingresos

    Movilidad residencial y mercado habitacional en la ciudad de Santiago de Chile entre los años 2002 y 2011
    Documentos de trabajo
    Mayo 2015
    Joaquín Prieto

    Tradicionalmente las familias más vulnerables de Chile son las que tienen las tasas más bajas de la movilidad residencial en comparación con otros grupos sociales. Esta...

  10. Chronicle of the 161-Year History of State-Imposed Property Tax Limitations

    Documentos de trabajo
    Abril 2015
    Bethany P. Paquin

    This working paper chronicles the enactment and repeal of state-imposed property tax rate limits, levy limits, and assessment limits, binding and non-binding, from the first documented limit enacted...

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