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  1. Distributive Impacts and Support for Mass Transportation Projects

    An Experimental Evaluation in Bogotá, Colombia
    Documentos de trabajo
    Diciembre 2018
    Alishia C. Holland

    Who supports mass infrastructure projects? Mass transportation infrastructure, such as metros and highways, is hugely expensive. But it also can deliver widespread benefits to users and windfall...

  2. The Effects of State Personal Property Taxation on Effective Tax Rates for Commercial Property

    Documentos de trabajo
    Junio 2018
    Aaron Twait

    Commercial properties have considerably different amounts of personal property as part of their total parcel value, depending on the nature of the business situated on the parcel. Given the...

  3. 50-State Property Tax Comparison Study

    For Taxes Paid in 2017
    Otro
    Abril 2018
    Lincoln Institute of Land Policy and Minnesota Center for Fiscal Excellence

    View the latest version of the Property Tax Comparison Study. As the largest source of revenue raised by local governments, a well-functioning property tax system is critical for promoting municipal...

  4. Land Values, Property Rights, and Home Ownership

    Implications for Property Taxation in Peru
    Documentos de trabajo
    Febrero 2018
    Zackary Hawley, Juan José Miranda, and W. Charles Sawyer

    This paper examines land values and the associated property tax implications of formal property rights, informal property rights, and squatting. Using data from the Peruvian Living Standards...

  5. Is Progressive Property Tax Progressive?

    Evidences from São Paulo
    Documentos de trabajo
    Febrero 2018
    Ciro Biderman and Yuri Camara Batista

    This paper uses an unusual opportunity to estimate the capitalization of the property tax on property value. In 2002 the city of São Paulo changed the property tax structure moving from...

  6. Improving the Property Tax by Expanding Options for Monthly Payments

    Documentos de trabajo
    Enero 2018

    View a recording of a webinar based on this paper held on February 1, 2018. For roughly half of U.S. homeowners, the property tax is unlike practically any other bill or tax because it is paid in...

  7. The Adoption and Repeal of the Two Rate Property Tax in Amsterdam, New York

    Documentos de trabajo
    Enero 1998
    Donald J. Reeb

    The two rate form of the property tax, a tax in which buildings are taxed at a lower rate than land, is an existing form of the property tax proposed by Henry George. The two rate tax has been...

  8. School Finance Litigation and Property Tax Revolts

    How Undermining Local Control Turns Voters Away
    Documentos de trabajo
    Enero 1998
    William A. Fischel

    The use of local property taxes to fund public schools in the United States has been under attack since the 1970s as a result of reform-minded lawsuits. Court-ordered reforms typically involve a...

  9. Measuring Use Value Assessment Tax Expenditures

    Documentos de trabajo
    Enero 1998

    Use-value assessment is the practice of valuing land for property tax purposes in its current use, rather than its full market value. This practice is widespread in the U.S. and is intended as a...

  10. The Continuing Redistribution of Fiscal Stress

    The Long Run Consequences of Proposition 13
    Documentos de trabajo
    Enero 1998
    Jeffrey I. Chapman

    The paper begins to examine some of the long-run implications of the passage of Proposition 13—a significant California property tax reduction initiative that passed in 1978. The particular...

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