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Revenue Diversification and the Financing of Large American Central Cities
Documentos de trabajoAgosto 2011The housing crisis and the Great Recession have placed tremendous fiscal pressure on the nation’s central cities. Cuts in state government fiscal assistance to their local governments, plus...
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TIF at a Turning Point
Defining Debt DownDocumentos de trabajoMayo 2011Tax increment financing (TIF) is the most important fiscal instrument for local development initiatives in this country. However, in many cases its growth has been accompanied by “moral hazard...
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Perfil académico
Sally PowersRevista Land LinesJulio 2011 -
Faculty Profile
Sally PowersRevista Land LinesJulio 2011Sally Powers has been a visiting fellow in the Department of Valuation and Taxation at the Lincoln Institute of Land Policy since 2009. She was director of assessment for the City of Cambridge for...
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The Municipal Fiscal Crisis and Payments in Lieu of Taxes by Nonprofits
Revista Land LinesAbril 2011PILOTs are voluntary payments made by tax-exempt nonprofits as a substitute for property taxes, but their revenue potential varies across municipalities because of large differences in the impact of...
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Betterment Levy in Colombia
Relevance, Procedures, and Social AcceptabilityRevista Land LinesAbril 2011The betterment levy or special assessment (as it is known in the United States) is a “compulsory charge imposed by a government on the owners of a selected group of properties to defray, in whole or...
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Faculty Profile
Weidong QuRevista Land LinesAbril 2011Weidong Qu is a research fellow at the Peking University–Lincoln Institute Center for Urban Development and Land Policy in Beijing, and an associate professor in the Department of Land and Real...
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La implementación de la reforma del impuesto municipal sobre la propiedad en Brasil
Revista Land LinesEnero 2011Omar Pinto DomingosLas ciudades enfrentan grandes dificultades a la hora de intentar introducir un sistema del impuesto a la propiedad más eficiente. Uno de los desafíos consiste en controlar la alta volatilidad...
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Implementing Local Property Tax Reform in Brazil
Revista Land LinesEnero 2011Omar Pinto DomingosThe property tax reform in Belo Horizonte was guided by the dual desire to eliminate distortions in its antiquated model and to introduce a new fiscal culture to support a permanent process of...
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Evaluación de la contribución de valorización en Colombia
Revista Land LinesAbril 2011La “contribución de valorización”, que en Estados Unidos se conoce como betterment levy o special assessment y en otros países, especialmente de América Latina, se denomina “contribución por mejoras...
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