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1. Recuperación de plusvalías en la mejora integral de barrios informales

   Esquemas de financiamiento sostenibles
   Documentos de trabajo
   Enero 2022
   Marc Pérez Casas, Alfredo Stein Heinemann, and Marla Membreño Fernández

   La provisión y mejora de servicios urbanos en los asentamientos informales de América Latina y el Caribe no ha sido enfrentada con esquemas de financiamiento sostenible. Los escasos...

2. Composite Index of Local Fiscal Stability, Efficiency, Sustainability, and Livability

   Central Eastern versus South Eastern European Countries
   Documentos de trabajo
   Enero 2022
   Aleksandra Maksimovska , Aleksandar Stojkov, Michal Radvan, and Tereza Rogic Lugaric

   Citizen-centric local governance requires fiscally stable and efficient local governments that contribute to sustainable and livable communities. The central research objective herein is to provide...

3. Effects of Reducing the Role of the Local Property Tax in Funding K-12 Education

   Documentos de trabajo
   Noviembre 2021
   Daphne Kenyon and Semida Munteanu

   Between 1989 and 2018, while national reliance on local property taxation to fund K-12 education remained quite stable, 24 states increased reliance on the local property tax, while 25 states...

4. Property Tax in Asia

   Policy and Practice
   Libros
   Septiembre 2022
   Edited by William McCluskey, Roy Bahl, and Riël Franzsen

   This contributed volume showcases the first comprehensive assessment of the property tax in Asia, including China, Hong Kong, India, Indonesia, Japan, Korea, Malaysia, Pakistan, Philippines, Singapore, Thailand, Taiwan, and Vietnam.

5. Property Taxes

   What Everybody Needs to Know
   Documentos de trabajo
   Septiembre 2021
   Ronald C. Fisher

   The property tax is the largest single source of revenue under the control of state or local governments in the United States. Property taxes provide a fundamental fiscal foundation for all types of...

6. Split-Rate Taxation

   Impacts on Tax Base
   Documentos de trabajo
   Enero 2021
   Zhou Yang and Zackary Hawley

   Municipalities debating land value taxation or split-rate taxation need empirical evidence to understand how the transition of property tax regimes will affect their tax base. Using a valuable data...

7. Split-Rate Taxation and Business Establishment Location

   Evidence from the Pennsylvania Experience
   Documentos de trabajo
   Enero 2021
   Andrew Hanson

   This paper estimates the relationship between business establishment location and split-rate property taxation. Using variation in split-rate adoption and intensity by municipalities across...

8. Assessment of Property Tax Reductions on Tax Delinquency, Tax Foreclosure, and Home Ownership

   Documentos de trabajo
   Enero 2021
   Fernanda Alfaro, Dusan Paredes, and Mark Skidmore

   In this report, we provide an evaluation of the impacts in Detroit of reductions in residential effective tax rates on tax delinquency, property tax foreclosure, and homeownership. The decline in...

9. Property Taxation and Local Government Finance

   Libros
   Septiembre 2001
   Edited by Wallace E. Oates

   The property tax is unpopular among both scholars and taxpayers, yet many scholars have proposed ideas to rehabilitate this tax and its role in local public finance. Based on a 2000 Lincoln Institute...

10. An Examination of Sales Ratio Data and Sources Incorporated into the 50-State Property Tax Comparison Study

    Documentos de trabajo
    Diciembre 2020
    Bob DeBoer

    The 50-State Property Tax Comparison Study, jointly produced by the Minnesota Center for Fiscal Excellence (MCFE) and the Lincoln Institute of Land Policy, uses sales ratios to more accurately...