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Results
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Tax Base Sharing
Local Response to Fiscal FederalismOtroEnero 1979Paul SmithWritten in 1979, this archival report was published as a Land Policy Roundtable and is Case Studies Series number 303. The nation’s first experience with tax base sharing was in the twin cities...
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Implementation of the Real Property Tax in Veliky Novgorod
Land Policy IssuesPonenciasMayo 2001Natalia KalininaThis paper was written for and presented at a Lincoln Institute course titled, “Land Reform and Emerging Property Market in Russia,” held May 29-30, 2001, in St. Petersburg, Russia.
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50-State Property Tax Comparison Study
For Taxes Paid in 2015OtroJunio 2016Lincoln Institute of Land Policy and Minnesota Center for Fiscal ExcellenceView the latest version of the Property Tax Comparison Study. As the largest source of revenue raised by local governments, a well-functioning property tax system is critical for promoting municipal...
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50-State Property Tax Comparison Study
OtroAbril 2015Lincoln Institute of Land Policy and Minnesota Center for Fiscal ExcellenceView the latest version of the Property Tax Comparison Study. The annual 50-state property tax comparison study, a partnership of the Lincoln Institute of Land Policy and the Minnesota Center for...
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The Past and Future of the Urban Property Tax
PonenciasNoviembre 2015Grant Driessen and Steven SheffrinFor U.S. cities, the property tax is the single largest source of own-source revenue, but the extent to which different cities rely on property tax revenues varies significantly. Grant Driessen and...
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An Evaluation of China’s Land Policy and Urban Housing Markets
PonenciasNoviembre 2015In this paper, Joyce Y. Man examines the evolution of Chinese housing policies and the growth of the Chinese housing market since the reforms of 1998, when the Chinese government ended its...
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Housing Policies and Urban Development
Lessons from the Latin American Experience, 1960–2010PonenciasNoviembre 2015Eduardo RojasAccess and opportunity are tied in many different ways to location. One’s neighborhood and neighbors can have dramatic effects on health and political, socioeconomic, and education opportunities and...
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Is Location Fate?
Distributional Aspects of SchoolingPonenciasMayo 2014Eric HanushekEric A. Hanushek analyzes the impact of human capital on economic outcomes, arguing that cognitive skills are a better measure of human capital than years of schooling. He focuses on urban schools...
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Not by the Hand of Horace Mann
How the Quest for Land Value Created the American School SystemPonenciasMayo 2014This paper by William A. Fischel is an economic history of K–12 education and the structure of school districts. As the second part of the title suggests, Fischel argues that land or property values...
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The Future Role of the Property Tax in the Funding of K12 Education in the United States
PonenciasMayo 2014This paper reviews the role of the property tax in funding K–12 education. At present, local and state governments each contribute a national average of 44 percent of the funds spent on public...
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