15 resultados ordenados por


  1. Property Tax Reform

    The Northern Ireland Experience
    Documentos de trabajo
    Noviembre 2010
    William J. McCluskey and Nigel D. Woods

    This paper reviews the strategic approach, the policy development and the implementation of a major reform to the residential property tax in Northern Ireland. This reform, the first in some 150...

  2. Financing Cities

    Mayo 2010
    Robert P. Inman

    Cities and their surrounding suburban neighborhoods are economic growth agents. Not only do they provide public goods to satisfy the needs of urban residents, but they also supply local...

  3. Intergovernmental Transfers to Local Governments

    Mayo 2010
    David E. Wildasin

    One often-anticipated solution for closing municipal fiscal gaps is to increase federal and state government transfers to cities. In this paper author, David E. Wildasin, examines this possibility....

  4. Trends in Local Government Revenues

    The Old, the New, and the Future
    Mayo 2010
    J. Edwin Benton

    This paper by J. Edwin Benton examines the response of diverse local fiscal structures in the U.S to economic stress with the aim to determine whether small and large municipalities across regions...

  5. Creative Designs of the Patchwork Quilt of Municipal Finance

    Mayo 2010
    Michael A. Pagano

    This paper by Michael A. Pagano examines different approaches U.S. municipal governments can use to deal with fiscal problems. Based on a historical analysis of general municipal revenue patterns...

  6. The Contribution of Local Sales and Income Taxes to Fiscal Autonomy

    Mayo 2010
    John 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...

  7. The Effects of Development Impact Fees on Local Fiscal Conditions

    Mayo 2010
    Gregory 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...

  8. Governance Structures and Financial Authority in Submunicipal Districts

    Implications for Fiscal Performance
    Mayo 2010
    Robert 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,...

  9. Illustrating the Effects of Business Improvement Districts on Municipal Coffers

    Does a Rising Tide Compensate for the Secession of the Successful?
    Mayo 2010
    Leah 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...

  10. Does TIF Make It More Difficult to Manage Municipal Budgets?

    A Simulation Model and Directions for Future Research
    Mayo 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...


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