Theory and EmpiricsDocumentos de trabajoDiciembre 2008Richard W. England and Ju-Chin Huang
In this paper, we first theorize about the size of a house constructed on a residential lot, measured by height and footprint area. We hypothesize that the property tax rate will have a negative...
Documentos de trabajoSeptiembre 2008Yan Song and Yves Zenou
This article attempts a formal analysis of the connection between the differentiated property tax within urban areas and urban sprawl in U.S. cities. We first develop a theoretical model in which the...
A Framework for ReformDocumentos de trabajoJulio 2008Nathan B. Anderson and Therese McGuire
Illinois is one of 23 states that limit both local property tax rates and property tax revenues. Because of its importance to local government finance, reforms of the Illinois property tax system are...
Evidence From the Market for Second HomesDocumentos de trabajoMayo 2008Erik Johnson and Randall Walsh
While there exists a large empirical literature on the capitalization of property taxes into home prices, very little work has been done to identify the effect of differences in property taxes on...
Features, Use, and Policy IssuesDocumentos de trabajoMarzo 2008John H. Bowman
This paper provides an overview of the nature, development, extent, and effect of residential property tax relief programs in the United States. Its major focus is on circuit breakers, which target...
Evidence from Growth Patterns in PennsylvaniaDocumentos de trabajoMarzo 2008H. Spencer Banzhaf and Nathan Lavery
Urban sprawl has become a policy concern of national prominence. Land or split-rate taxes are one potential way to address this issue. In theory, such taxes can lower the land/capital ratio. This in...
An Annotated BibliographyDocumentos de trabajoFebrero 2008Kent R. Grote and Richard F. Dye
This paper lists over 350 books, articles, and papers on land value taxation with annotations.
Documentos de trabajoNoviembre 1999Richard Ashley, Florenz Plassmann, and Nicolaus Tideman
A tax that is levied on the value of land alone, irrespective of any improvements to land, does not cause any economic distortions. Levying such a tax requires an ability to estimate the value of...
Israel’s Experience with the ArnonaDocumentos de trabajoSeptiembre 1999Dan Darin
Throughout the world, governments are searching for better taxation systems than those we are familiar with to finance the activities of local authorities. Every known local taxation system includes...
A Case Study of the Norumbega Project, Weston, MADocumentos de trabajoSeptiembre 1999Charles J. Fausold
This paper explores public values and attitudes toward conservation land by tracing the history of a proposed conversion of town conservation land to water supply purposes in Weston, Massachusetts....