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  1. Revenue Diversification and the Financing of Large American Central Cities

    Documentos de trabajo
    Agosto 2011

    The 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...

  2. TIF at a Turning Point

    Defining Debt Down
    Documentos de trabajo
    Mayo 2011

    Tax 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...

  3. Faculty Profile

    Sally Powers
    Revista Land Lines
    Julio 2011

    Sally 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...

  4. The Municipal Fiscal Crisis and Payments in Lieu of Taxes by Nonprofits

    Revista Land Lines
    Abril 2011

    PILOTs 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...

  5. Betterment Levy in Colombia

    Relevance, Procedures, and Social Acceptability
    Revista Land Lines
    Abril 2011

    The 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...

  6. Faculty Profile

    Weidong Qu
    Revista Land Lines
    Abril 2011

    Weidong 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...

  7. Implementing Local Property Tax Reform in Brazil

    Revista Land Lines
    Enero 2011
    Omar Pinto Domingos

    The 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...

  8. Assessment Regressivity

    A Tale of Two Illinois Counties
    Revista Land Lines
    Enero 2011

    Assessment accuracy is the key to an equitable property tax, and statistical measures of regressivity are essential tools for evaluating valuation systems. Data from two counties in the Chicago area...

  9. Abatements: land value tax in disguise?

    Entradas de blog
    Diciembre 2011
  10. Seeking tax relief

    Entradas de blog
    Noviembre 2011

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