Which Nonprofits Make PILOTs and Which Localities Receive Them?Documentos de trabajoSeptiembre 2012
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...
A Preliminary InquiryDocumentos de trabajoJulio 2012Tracy 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...
Documentos de trabajoNoviembre 1999Richard Ashley, Florenz Plassmann, and Nicolaus Tideman
A tax that is levied on the value of land alone, irrespective of any improvements to land, does not cause any economic distortions. Levying such a tax requires an ability to estimate the value of...
Israel’s Experience with the ArnonaDocumentos de trabajoSeptiembre 1999Dan Darin
Throughout the world, governments are searching for better taxation systems than those we are familiar with to finance the activities of local authorities. Every known local taxation system includes...
A Case Study of the Norumbega Project, Weston, MADocumentos de trabajoSeptiembre 1999Charles J. Fausold
This paper explores public values and attitudes toward conservation land by tracing the history of a proposed conversion of town conservation land to water supply purposes in Weston, Massachusetts....
Documentos de trabajoMarzo 1999C. Kurt Zorn, Jean Tesche, and Gary C. Cornia
In November 1995 the Dayton Peace Accords were signed, ending a three-and-one-half-year war in Bosnia and Herzegovina. Despite being constituted as a single country under the Accords, Bosnia and...
Documentos de trabajoEnero 1999Richard F. Dye, Therese McGuire, and David Merriman
We investigate the extent to which Chicago’s unusual system of property taxation, whereby commercial and industrial property is “classified” and assessed at a higher rate in Cook...
1989–1998Documentos de trabajoEnero 1999Manuel Perló Cohen and Luis R. Zamorano Ruiz