Documentos de trabajoDiciembre 2007Nathan B. Anderson and Therese McGuire
We evaluate property tax systems using the economic criteria of equity, efficiency and simplicity. We apply these criteria in an evaluation of both a stylized constrained property tax system in which...
Do Wisconsin Tax Increment Finance Districts Stimulate Growth in Real Estate Values? Do They Contribute to Sprawl?Documentos de trabajoMayo 2007Russell Kashian, Mark Skidmore, and David Merriman
Like other U.S. states, tax increment financing (TIF) is an important component of the development policy landscape in Wisconsin. While the guidelines for the use of TIF are similar to those that...
A Case Study of Mesa ArizonaDocumentos de trabajoAbril 2007Jeffrey I. Chapman
Mesa, a city with a population of approximately 450,000, is the largest city in the United States without a property tax. It has also grown very rapidly in the last 25 years, although now its growth...