Data VisualizationVisualización de datosFebrero 2018
This data visualization tool allows users to compare a wide range of property tax statistics and key features of each state’s tax system. The companion narratives provide valuable context on the history of property tax systems and recent developments.
How the Quest for Land Value Created the American School SystemPonenciasMayo 2014
This 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...
This 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...
PonenciasMayo 2013Gary C. Cornia, David J. Crapo, and Lawrence C. Walters
Administering a property tax system presents ongoing challenges under the best of circumstances. Whether it involves keeping taxpayer rolls up to date, pursuing tax evaders, or updating taxable...
PonenciasAbril 2013Roy W. Bahl
The theory and practice of providing government services in metropolitan areas are subjects that have attracted a great deal of attention in the industrial countries but have been largely ignored in...
In this paper, William J. McCluskey and Riel C. D. Franzsen review property taxation focusing on metropolitan cities in developing and transitional countries. Since there is no comparative data to...
In this paper, John E. Anderson examines the experience of leasing public land in China. Specifically, he addresses the issues related to the adoption of a proposed ad valorem property tax within a...
A Simulation Model and Directions for Future ResearchPonenciasMayo 2010
Tax increment financing districts (TIFs) are an approach that involves the designation of a special district to create a nexus between revenues and spending. TIF districts are authorized in almost...
Balancing Private Initiative and the Public InterestPonenciasMayo 2009
A commonly used property rights approach to conserving the environment is private conservation easements. Gerald Korngold discusses the benefits of this policy and proposes methods to mediate some of...
PonenciasMayo 2008Daniel P. McMillen and Larry D. Singell Jr.
One of the most controversial issues related to U.S. fiscal federalism is the financing of local public schools through property taxation. In theory, the system follows the principle of matching...