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1. Household Mobility and Local Government Finance in U.S. Cities

   Documentos de trabajo
   Febrero 2020
   Wenjing Li, Matthew Cushing, and John E. Anderson

   In this paper, we examine how household mobility is affected by the choice of local government finance method (taxation versus debt finance) for U.S. cities. We develop a discrete time dynamic...

2. Property Tax 101: Why the Property Tax

   Videos y multimedia
   Noviembre 2020

   Why is the property tax the bulwark of local government finance? What is the role of state aid in a healthy property tax system? This video explores these questions and more through the experiences of two Massachusetts municipalities.

3. Property Tax 101: The Mechanics

   Videos y multimedia
   Noviembre 2020

   This explainer video walks through the mechanics of how the property tax works and why it is so stable and effective.

4. Taxes and Economic Development

   An Update on the State of the Economics Literature
   Documentos de trabajo
   Agosto 2019
   Andrew Hanson

   There is a large literature examining the effect of taxes and tax concessions on local economic development, but the last comprehensive review of taxes and economic development was Wasylenko (1997),...

5. Recessionary Property Taxes

   Evidence from Maryland
   Documentos de trabajo
   Marzo 2019
   Andrew T. Hayashi

   Property taxes are often credited for stabilizing local government revenues during contractions, but this revenue stabilization can have destabilizing effects on households. In this paper I explore...

6. Designing Land Value Capture Tools in the Context of Complex Tenurial and Deficient Land Use Regulatory Regimes in Accra, Ghana

   Documentos de trabajo
   Marzo 2019
   Samuel Banleman Biitir

   Rapid urbanization has increased the demand for urban infrastructure services. Municipalities have attempted to finance infrastructure services with value capture instruments. The paper highlights...

7. Estimating Agricultural Use Value for Property Tax Purposes

   How do State Programs Assess Use Value?
   Documentos de trabajo
   Diciembre 2011
   John E. Anderson

   All fifty states in the United States provide property tax preferences for agricultural land via some form of use-value assessment. By this assessment approach agricultural land is valued in its...

8. Strengthening the Local Property Tax

   The Need for a Property Tax Expenditure Budget
   Documentos de trabajo
   Agosto 2011
   Katrina D. Connolly and Michael E. Bell

   The property tax is the most important source of local revenue. But while it is widely believed to be fair, efficient, and simple to administer, in practice it has begun to drift from these ideals....

9. The Valuation of Federally Subsidized Housing

   Ten Questions for the Property Tax
   Documentos de trabajo
   Febrero 2011
   Joan M. Youngman

   The complex federal incentives for private investment in low- and moderate-income housing have produced decades of judicial decisions on the appropriate local tax treatment of these properties. This...

10. Property Tax Reform

    The Northern Ireland Experience
    Documentos de trabajo
    Noviembre 2010
    William J. McCluskey and Nigel D. Woods

    This paper reviews the strategic approach, the policy development and the implementation of a major reform to the residential property tax in Northern Ireland. This reform, the first in some 150...