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  1. The Impact of Industrial Diversification and Clustering on the Volatility of City Budgets

    Documentos de trabajo
    Mayo 2017
    Michael Overton and Robert Bland

    Budget volatility—the difference between expected and actual revenues and expenditures—is a critical component to sustaining a local government’s fiscal health. While scholars have...

  2. Financial Sustainability Index

    A Self-Assessment Tool for Financial Sustainability
    Documentos de trabajo
    Mayo 2017
    Shayne Kavanagh, Mark Pisano, Shui Yan Tang, Michael F. McGrath, Doug Linkhart, Monika Hudson, and Erik Colon

    The Financial Sustainability Index is a companion document to the Financial Sustainability Framework. Both the Framework and the Index are built around six Leadership Strategies and eight...

  3. A Framework for a Financial Sustainability Index

    Documentos de trabajo
    Abril 2017
    Shayne Kavanagh, Mark Pisano, Shui Yan Tang, Michael F. McGrath, Doug Linkhart, Monika Hudson, and Erik Colon

    In order to navigate the many challenges local governments face today, leaders will need new and better systems of governance and decision making. These new systems must help government meet its...

  4. Public Acceptability and Land Value Taxation

    An Experimental Economics Investigation
    Documentos de trabajo
    Enero 2017
    Joshua M. Duke and Tianhang Gao

    This research seeks to use economic experiments to investigate how different property tax institutions affect homeowners’ investment behavior and whether land value taxation (LVT) is acceptable...

  5. Towards Property Tax Compliance

    A Case Study of Attitudes Toward Paying Property Taxes in Jamaica
    Documentos de trabajo
    Diciembre 2016
    Tina M. F. Beale, Rochelle A. Channer Miller, Amani Ishemo, and Cadien A. Murray-Stuart

    Jamaica’s property tax compliance rate has consistently been described as “low,” “dismal,” and “inadequate.” Its performance is of utmost importance to the...

  6. Nonprofit PILOTs (Payments in Lieu of Taxes)

    Resúmenes de políticas públicas
    Noviembre 2016

    This 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...

  7. Potencial e Exploração do Imposto Patrimonial Imobiliário no Brasil

    Uma Análise do IPTU a Partir da Teoria dos Conjuntos Fuzzy
    Documentos de trabajo
    Noviembre 2016
    José Roberto R. Afonso, Kleber Pacheco de Castro, and Fabrício Marques Santos

    A fim de identificar os determinantes do potencial de arrecadação do IPTU (Imposto sobre Propriedade Predial e Territorial Urbana), bem como a utilização dessa capacidade...

  8. Could Land-Based Financing Help Create Fiscal Space for Investment by Brazil’s Municipalities?

    Documentos de trabajo
    Octubre 2016
    David Michael Vetter and Marcia Vetter

    Within a framework of tight fiscal controls and fiscal discipline, could Brazil’s municipalities generate fiscal space for investment and provision of social needs by increased use of land-...

  9. Mortgage Enforcement and Public Regulatory Actions in China in Selected Chinese Cities

    Documentos de trabajo
    Julio 2016

    This paper serves as a primer to examine the issues extant in the Chinese mortgage enforcement system; to analyze overbuilding and vacancy in three Chinese cities; and to explore the possibility of...

  10. The Political Economy of Voter Support for School Property Taxation

    Documentos de trabajo
    Junio 2016
    Lindsay Amiel, Jared Knowles, and Andrew Reschovsky

    Like a number of other states, Wisconsin places revenue limits on its local school districts. This paper explores the factors that lead school boards to hold referenda to override the limits, and...

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