Resúmenes de políticas públicasFebrero 2019David Merriman
Tax increment financing (TIF) is a popular economic development tool across the United States, but it often falls short of its promise to revitalize struggling neighborhoods. In this four-page Policy...
C. Lowell Harriss Dissertation Fellowship ProgramOportunidades de becas de posgradoEnero 2019
The C. Lowell Harriss Dissertation Fellowship Program assists Ph.D. students, primarily at U.S. universities, whose research complements the Lincoln Institute's interests in land and tax policy.
Resúmenes de políticas públicasSeptiembre 2017Andrew Reschovsky, Research Fellow, Lincoln Institute of Land Policy and Professor Emeritus, University of Wisconsin-Madison
This Policy Brief examines the property tax as a critical source of revenue for public schools in the United States. It demonstrates the high proportion of public education funding provided by the...
Resúmenes de políticas públicasNoviembre 2016
This policy brief covers key issues surrounding the use of nonprofit payments in lieu of taxes (PILOTs): payments made voluntarily by tax-exempt nonprofits as a substitute for property taxes. It...
PonenciasNoviembre 2015Grant Driessen and Steven Sheffrin
For 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...
In 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...
Lessons from the Latin American Experience, 1960–2010PonenciasNoviembre 2015Eduardo Rojas
Access 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...
Distributional Aspects of SchoolingPonenciasMayo 2014Eric Hanushek
Eric 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...
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...