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...
Evaluating Assessment LimitsRevista Land LinesOctubre 2008Gregory K. Ingram
Revista Land LinesOctubre 2008Jane Malme and Joan Youngman
The development of new land and tax systems in several countries in political and economic transition reflects a unique array of historical, social, political, and economic circumstances.
Revista Land LinesOctubre 2008Edited by Ann LeRoyer
This issue features an overview of revitalization efforts and needs in Beijing and Shanghai; value-based property taxation methods of Central and Eastern Europe; and how Panama City's historic...
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...
Andrew ReschovskyRevista Land LinesJulio 2008
Faculty Profile of Andrew Reschovsky
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...
Lessons from Thirty Years of ExperienceEnfoques en políticas de sueloJunio 2008Mark Haveman and Terri A. Sexton
During the 30 years since California adopted its groundbreaking tax limitation measure known as Proposition 13, pressure has persisted for states to adopt various forms of property tax relief. These...
Linking Policy Reform, Governance, and CapacityPonenciasMayo 2008Paul Smoke
Paul Smoke examines local revenue generation under fiscal decentralization in developing countries. He finds that local capacity for generating own-source funds is rare due to a lack of attention to...
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...