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  1. 2020 National Conference of State Tax Judges

    Conferencias
    Octubre 22, 2020
    Speakers: Jenny Schuetz, Richard Pomp, Kirk Stark

    This conference meets annually to review recent state tax decisions, consider methods of dealing with complex tax and valuation disputes, and share experiences in case management.

  2. Lincoln Institute Sessions at the 2020 IAAO Annual Conference

    Conferencias
    Agosto 30, 2020
    Speakers: Paul Bidanset, Alan Dornfest, Daniel McMillen, Semida Munteanu, Ron Rakow, Jennifer Rearich

    The Lincoln Institute will present three seminars at the 2020 annual conference of the International Association of Assessing Officers (IAAO).

  3. Measuring the Fiscal Health of U.S. Cities

    Documentos de trabajo
    Julio 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...

  4. The Property Tax in Latvia

    System Structure and Current Challenges
    Documentos de trabajo
    Julio 2020
    Sarmite 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...

  5. Special Assessment Districts and the Financing of Infrastructure in South Africa

    The Innovative Use of a Special Rating Area in Claremont, Cape Town
    Documentos de trabajo
    Junio 2020
    Willard 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...

  6. Políticas de Suelo, Derecho Urbanístico y Cambio Climático

    Instrumentos Urbanísticos-Tributarios como Medidas para enfrentar al Cambio Climático. Etapa 2: Análisis de casos.
    Documentos de trabajo
    Abril 2020
    Melinda 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...

  7. Property Tax Delinquency in the United States

    Documentos de trabajo
    Marzo 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...

  8. Household Mobility and Local Government Finance in U.S. Cities

    Documentos de trabajo
    Febrero 2020
    Wenjing 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...

  9. Urban Land Value Capture in São Paulo, Addis Ababa, and Hyderabad

    Differing Interpretations, Equity Impacts, and Enabling Conditions
    Documentos de trabajo
    Enero 2020
    Anjali 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...

  10. 2019 National Conference of State Tax Judges

    Conferencias
    Octubre 31, 2019
    Speakers: Nina Olson, James Hagy, Lawrence Walters, Ronald Rakow, David Brunori, Hon. Joseph Small, Thomas Atherton, Will Shepherd, Joan Youngman, Richard Pomp, Kirk Stark

    This conference meets annually to review recent state tax decisions, consider methods of dealing with complex tax and valuation disputes, and share experiences in case management.

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