PonenciasMayo 2010John L. Mikesell
In this paper, John L. Mikesell analyzes the local sales and income taxes in several U.S. states. As of 2009 the local sales tax is levied in 36 states, constituting over 30 percent of total local...
PonenciasMayo 2010Gregory S. Burge
In this paper, Gregory S. Burge examines user fees and charges and their direct and indirect fiscal impacts. Among such levies, development impact fees have become most popular in U.S. cities. These...
Implications for Fiscal PerformancePonenciasMayo 2010Robert J. Eger III and Richard C. Feiock
Submunicipal governments are established or chartered by the state or city and operate like private corporations with oversight boards. They have the authority to adopt corporate names, make bylaws,...
Does a Rising Tide Compensate for the Secession of the Successful?PonenciasMayo 2010Leah Brooks and Rachel Meltzer
Among the different types of submunicipal governments, business improvement districts (BIDs), have become increasingly popular in the United States and elsewhere. According to Leah Brooks and Rachel...
A Simulation Model and Directions for Future ResearchPonenciasMayo 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...
PonenciasMayo 2010Ron Cheung
The primary objective of homeowners associations (HOAs) is to provide their members with services that supplement the municipal provision. Access to HOA services is restricted to members only. In...
PonenciasMayo 2010Jeffrey I. Chapman
In this paper, Jeffrey Chapman, professor at Arizona State University, examines certificates of participation, community facility district debt, and tax credit bonds. The certificate of participation...
PonenciasMayo 2010David L. Sjoquist and Andrew V. Stephenson
In this paper, David L. Sjoquist and Andrew V. Stephenson evaluate the property tax, local sales tax, and local income tax using a standard set of criteria, including efficiency, equity, tax base...
PonenciasMayo 2010Tracy M. Gordon and Kim Rueben
In this paper, Tracy M. Gordon and Kim Rueben note that the revenue mix for local government changes frequently in response to economic shocks, policy shifts, and technological advances in tax...
Milwaukee Journal-SentinelAbril 12, 2010El Instituto Lincoln en las noticias