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  1. Measuring the Impacts of Tax and Expenditure Limits on Public School Finance in Colorado

    Documentos de trabajo
    Agosto 2015
    Phyllis Resnick, Charles Brown, and Deborah Godshall

    This research explores the effect of tax and expenditure limitations, especially the Taxpayer’s Bill of Rights (TABOR), on school finance in Colorado. It quantifies the distributional and...

  2. Chronicle of the 161-Year History of State-Imposed Property Tax Limitations

    Documentos de trabajo
    Abril 2015
    Bethany P. Paquin

    This working paper chronicles the enactment and repeal of state-imposed property tax rate limits, levy limits, and assessment limits, binding and non-binding, from the first documented limit enacted...

  3. ¿El financiamiento con base en el suelo podría ayudar a crear espacio fiscal para inversiones por parte de los municipios brasileños?

    Documentos de trabajo
    Abril 2015
    David Michael Vetter and Marcia Vetter

    Dentro de un marco de fuertes controles fiscales y disciplina fiscal, ¿podrían los municipios de Brasil generar un espacio fiscal para inversión y para la prestación de...

  4. Tax and Property Value Effects of Conservation Easements

    Documentos de trabajo
    Mayo 2006
    Jeffrey O. Sundberg and Richard F. Dye

    A variety of tax incentives encourage property owners to place conservation easements on their property. This paper calculates sample tax effects for a range of tax incentives and shows that many...

  5. Valuing Land and Improvements in Thin Markets

    Does the Frequency of Sales Cause Property Tax Inequities?
    Documentos de trabajo
    Mayo 2006
    Rachel N. Weber and Daniel P. McMillen

    Few studies have attempted to explain the well-documented tendency for lower-priced properties to receive higher assessment. We argue that the absence of market information and the assessor’s...

  6. Improving the Valuation of Large Commercial Properties for Real Estate Tax Purposes

    Documentos de trabajo
    Abril 2006
    Richard Almy

    The aims of this project are to examine systematically methods for valuing large office buildings for property tax purposes, identify issues, evaluate their seriousness, and describe potential...

  7. Ask and Ye Shall Receive?

    Predicting the Successful Appeal of Property Tax Assessments
    Documentos de trabajo
    Febrero 2006
    Rachel N. Weber and Daniel P. McMillen

    How does the relative lack of comparable sales in a neighborhood influence the frequency of property assessment appeal applications and their likelihood of success? Using a data set of appeals...

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