An Experimental Evaluation in Bogotá, ColombiaDocumentos de trabajoDiciembre 2018Alishia 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...
Documentos de trabajoJunio 2018Aaron 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...
For Taxes Paid in 2017OtroAbril 2018Lincoln 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...
Implications for Property Taxation in PeruDocumentos de trabajoFebrero 2018Zackary 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...
Data VisualizationVisualización de datosFebrero 2018
This data visualization tool allows users to compare a wide range of property tax statistics and key features of each state’s tax system. The companion narratives provide valuable context on the history of property tax systems and recent developments.
Evidences from São PauloDocumentos de trabajoFebrero 2018Ciro 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...
Documentos de trabajoEnero 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...
Documentos de trabajoEnero 1998Donald 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...
How Undermining Local Control Turns Voters AwayDocumentos de trabajoEnero 1998William 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...
Documentos de trabajoEnero 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...