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Special Assessment Districts and the Financing of Infrastructure in South Africa
The Innovative Use of a Special Rating Area in Claremont, Cape TownDocumentos de trabajoJunio 2020Willard Matiashe and Arthur GermondSince 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...
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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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The Future of U.S. Public School Revenue from the Property Tax
Resúmenes de políticas públicasSeptiembre 2017Andrew Reschovsky, Research Fellow, Lincoln Institute of Land Policy and Professor Emeritus, University of Wisconsin-MadisonThis Policy Brief examines the property tax as a critical source of revenue for public schools in the United States. It demonstrates the high proportion of public education funding provided by the...
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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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Nonprofit PILOTs (Payments in Lieu of Taxes)
Resúmenes de políticas públicasNoviembre 2016This policy brief covers key issues surrounding the use of nonprofit payments in lieu of taxes (PILOTs): payments made voluntarily by tax-exempt nonprofits as a substitute for property taxes. It...
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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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Protestas fiscales en Colombia, 2011–2015
Documentos de trabajoAbril 2019Olga Lucía Zapata Cortés and Marco Fidel Agudelo CanoEntre 2011 y 2015 se protestó en Colombia a causa del incremento del impuesto predial, el cobro de la contribución por valorización para la financiación de obras pú...
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Distributive Impacts and Support for Mass Transportation Projects
An Experimental Evaluation in Bogotá, ColombiaDocumentos de trabajoDiciembre 2018Alishia C. HollandWho 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...
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