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  1. Jacinto Bené Fício e o Imposto Predial e Territorial Urbano—IPTU

    Otro
    Octubre 2012
    Edited by Claudia M. De Cesare and Eglaísa Micheline Pontes Cunha

    This illustrated booklet in Portuguese, developed by the Ministry of Cities of Brazil and the Lincoln Institute, provides a user-friendly representation of a Brazilian municipality’s experience...

  2. Payments in Lieu of Taxes by Nonprofits

    Which Nonprofits Make PILOTs and Which Localities Receive Them?
    Documentos de trabajo
    Septiembre 2012
    Adam H. Langley, Daphne A. Kenyon, and Patricia C. Bailin

    This report provides more information than was previously available in any single source on the individual nonprofits that make payments in lieu of taxes (PILOTs) and the localities which receive...

  3. The State of Local Government Pensions

    A Preliminary Inquiry
    Documentos de trabajo
    Julio 2012
    Tracy M. Gordon, Heather M. Rose, and Ilana Fischer

    State government pensions have attracted considerable media and scholarly attention. Less well understood are the nation’s 3,196 locally administered plans. This paper represents a first step toward...

  4. Mike Adaster and the Guidelines for a Multipurpose Territorial Cadastre

    Otro
    Febrero 2012
    Edited by Diego Alfonso Erba and Eglaísa Micheline Pontes Cunha

    This illustrated booklet, Mike Adaster and the Guidelines for a Multipurpose Territorial Cadastre, presents a user-friendly representation of common situations confronted by municipal cadastre...

  5. The Adoption and Repeal of the Two Rate Property Tax in Amsterdam, New York

    Documentos de trabajo
    Enero 1998
    Donald J. Reeb

    The two rate form of the property tax, a tax in which buildings are taxed at a lower rate than land, is an existing form of the property tax proposed by Henry George. The two rate tax has been...

  6. School Finance Litigation and Property Tax Revolts

    How Undermining Local Control Turns Voters Away
    Documentos de trabajo
    Enero 1998
    William A. Fischel

    The use of local property taxes to fund public schools in the United States has been under attack since the 1970s as a result of reform-minded lawsuits. Court-ordered reforms typically involve a...

  7. Measuring Use Value Assessment Tax Expenditures

    Documentos de trabajo
    Enero 1998

    Use-value assessment is the practice of valuing land for property tax purposes in its current use, rather than its full market value. This practice is widespread in the U.S. and is intended as a...

  8. The Continuing Redistribution of Fiscal Stress

    The Long Run Consequences of Proposition 13
    Documentos de trabajo
    Enero 1998
    Jeffrey I. Chapman

    The paper begins to examine some of the long-run implications of the passage of Proposition 13—a significant California property tax reduction initiative that passed in 1978. The particular...

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