Complex, Inequitable, and UncompetitiveOtroAgosto 2020Project Manager: Daphne Kenyon
In collaboration with the South Carolina Chamber Foundation and the South Carolina Realtors
South Carolina has a property tax system that is unique among the 50 states. As this report shows, it is complex, nontransparent, inequitable, and noncompetitive.
Documentos de trabajoJulio 2020
This paper uses a specially constructed data base on city finance that accounts for the revenues and spending of the constituent governments that provide public services in cities—municipal...
System Structure and Current ChallengesDocumentos de trabajoJulio 2020Sarmite Barvika
The aim of this paper is to analyze the current state and trends of real property taxation policy in Latvia. Particular importance is given to the general statistical and historical overview of real...
The Innovative Use of a Special Rating Area in Claremont, Cape TownDocumentos de trabajoJunio 2020Willard Matiashe and Arthur Germond
Since 2000, special rating areas (SRAs), also known as Special Assessment Districts and/or city improvement districts (CIDs), have been used to revive urban nodes across the City of Cape Town (Cape...
For Taxes Paid in 2019OtroJunio 2020Lincoln Institute of Land Policy and Minnesota Center for Fiscal Excellence
As the largest source of revenue raised by local governments, a well-functioning property tax system is critical for promoting municipal fiscal health. This report documents the wide range of...
OtroAbril 2020Catherine Collins
This report provides an overview of current trends in the property tax, including updates on property tax actions taken by states and local governments in response to the COVID-19 crisis.
Instrumentos Urbanísticos-Tributarios como Medidas para enfrentar al Cambio Climático. Etapa 2: Análisis de casos.Documentos de trabajoAbril 2020Melinda Lis Maldonado, Safira de la Sala, Rachelle Alterman, Giovanni Andrés Pérez Macías, y Roberto Arazo Silva
Este documento constituye la presentación de una segunda etapa de investigación sobre Políticas de Suelo, Derecho Urbanístico y Cambio Climático. En una primera...
Documentos de trabajoMarzo 2020
How does a municipality create a property tax enforcement system that is revenue maximizing (property tax collection is as close to 100 percent as possible) but also fair (homeowners are able to...
Documentos de trabajoFebrero 2020Wenjing Li, Matthew Cushing, and John E. Anderson
In this paper, we examine how household mobility is affected by the choice of local government finance method (taxation versus debt finance) for U.S. cities. We develop a discrete time dynamic...
Differing Interpretations, Equity Impacts, and Enabling ConditionsDocumentos de trabajoEnero 2020Anjali Mahendra, Robin King, Erin Gray, Maria Hart, Laura Azeredo, Luana Betti, Surya Prakash, Amartya Deb, Elleni Ashebir, and Asmaa Ibrahim
This paper presents analysis of the fiscal and equity impacts of urban land value capture instruments based on three case studies from the global south. These include the Lideta redevelopment in...