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  1. 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...

  2. 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...

  3. Can Tax Increment Financing (TIF) Reverse Urban Decline?

    Documentos de trabajo
    Junio 2003
    Rachel N. Weber

    To counteract physical decline, local governments have increasingly relied on a redevelopment tool called Tax Increment Financing (TIF). TIF allows municipalities to designate an area for improvement...

  4. Property Taxation in Indonesia

    Challenges from Decentralization
    Documentos de trabajo
    Febrero 2003
    Roy Kelly

    In 1986, Indonesia embarked on a major property tax reform, generally recognized as perhaps the most successful property tax reform in the developing world. The reform simplified basic tax policy,...

  5. Effects of Property Tax Abatements on Tax Rates and Capital Costs

    The Case of Monroe County, Indiana
    Documentos de trabajo
    Enero 2003
    C. Kurt Zorn, John L. Mikesell, and Esteban Dalehite

    Research on property tax abatements has focused mostly on the determinants of abatements, and on the effectiveness of abatements in influencing relocation, jobs, investment and other outcomes. Two...

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