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  1. State-by-State Property Tax at a Glance

    Data Visualization
    Visualización de datos
    Febrero 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.

  2. Not by the Hand of Horace Mann

    How the Quest for Land Value Created the American School System
    Ponencias
    Mayo 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...

  3. The Future Role of the Property Tax in the Funding of K12 Education in the United States

    Ponencias
    Mayo 2014

    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...

  4. The Unit Approach to the Taxation of Railroad and Public Utility Property

    Ponencias
    Mayo 2013
    Gary 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...

  5. The Decentralization of Governance in Metropolitan Areas

    Ponencias
    Abril 2013
    Roy 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...

  6. Property Taxes in Metropolitan Cities

    Ponencias
    Abril 2013

    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...

  7. Collecting Land Value Through Public Land Leasing

    Ponencias
    Mayo 2012

    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...

  8. Does TIF Make It More Difficult to Manage Municipal Budgets?

    A Simulation Model and Directions for Future Research
    Ponencias
    Mayo 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...

  9. Private Conservation Easements

    Balancing Private Initiative and the Public Interest
    Ponencias
    Mayo 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...

  10. School Finance Reforms and Property Tax Limitation Measures

    Ponencias
    Mayo 2008
    Daniel 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...

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