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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 trabajoAbril 2020Melinda Lis Maldonado, Safira de la Sala, Rachelle Alterman, Giovanni Andrés Pérez Macías, y Roberto Arazo SilvaEste documento constituye la presentación de una segunda etapa de investigación sobre Políticas de Suelo, Derecho Urbanístico y Cambio Climático. En una primera...
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Property Tax Delinquency in the United States
Documentos de trabajoMarzo 2020How 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...
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Nationwide Mass Appraisal Modeling in China
Feasibility Analysis for Scalability Given Ad Valorem Property Tax ReformDocumentos de trabajoAbril 2019Peadar Davis, Michael McCord, Paul Bidanset, and Margie CusackSince 2003, the Chinese government has considered introducing an annual property tax, and while it selected six pilot cities for experimenting with the viability of a mass appraisal system rollout,...
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Household Mobility and Local Government Finance in U.S. Cities
Documentos de trabajoFebrero 2020Wenjing Li, Matthew Cushing, and John E. AndersonIn 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...
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Urban Land Value Capture in São Paulo, Addis Ababa, and Hyderabad
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 IbrahimThis 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...
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2020 National Conference of State Tax Judges
ConferenciasOctubre 22, 2020Speakers: Jenny Schuetz, Richard Pomp, Kirk StarkThis 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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Lincoln Institute Sessions at the 2020 IAAO Annual Conference
ConferenciasAgosto 30, 2020Speakers: Paul Bidanset, Alan Dornfest, Daniel McMillen, Semida Munteanu, Ron Rakow, Jennifer RearichThe Lincoln Institute will present three seminars at the 2020 annual conference of the International Association of Assessing Officers (IAAO).
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Taxes and Economic Development
An Update on the State of the Economics LiteratureDocumentos de trabajoAgosto 2019Andrew HansonThere is a large literature examining the effect of taxes and tax concessions on local economic development, but the last comprehensive review of taxes and economic development was Wasylenko (1997),...
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Finanzas municipales en México
Por qué unos municipios recaudan más y gastan mejorDocumentos de trabajoMayo 2019Mónica Unda Gutiérrez, with collaboration from Humberto Morones HernándezEl municipio promedio en México se ha hecho más dependiente de las transferencias fiscales y no ha aumentado sus niveles de inversión. Sin embargo, la imagen agregada disfraza la...
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Residential Property Taxation in New York City
Documentos de trabajoAbril 2019Moses GatesThis working paper sets forth the recent history and current structure of New York City’s residential property tax system, as well as large-scale inequities, possible points of needed reform,...
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