Evidence from New ZealandDocumentos de trabajoJulio 2004Suzi Kerr, Andrew Aitken, and Arthur Grimes
New Zealand is unusual in that nearly 60% of local services are funded from property taxes. These are a mixture of land taxes, capital value taxes, annual rental value taxes and uniform general...
Evaluating the Feasibility and Burden Shifting Impacts of a State Land Value Tax on Commercial and Industrial PropertyDocumentos de trabajoEnero 2004Mark Haveman
In the most recent general session of the Minnesota state legislature, a bill was introduced to transition the commercial/industrial portion of the state general property tax into a tax on commercial...