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  1. Taxes and Economic Development

    An Update on the State of the Economics Literature
    Documentos de trabajo
    Agosto 2019
    Andrew Hanson

    There is a large literature examining the effect of taxes and tax concessions on local economic development, but the last comprehensive review of taxes and economic development was Wasylenko (1997),...

  2. Recessionary Property Taxes

    Evidence from Maryland
    Documentos de trabajo
    Marzo 2019
    Andrew T. Hayashi

    Property taxes are often credited for stabilizing local government revenues during contractions, but this revenue stabilization can have destabilizing effects on households. In this paper I explore...

  3. Designing Land Value Capture Tools in the Context of Complex Tenurial and Deficient Land Use Regulatory Regimes in Accra, Ghana

    Documentos de trabajo
    Marzo 2019
    Samuel Banleman Biitir

    Rapid urbanization has increased the demand for urban infrastructure services. Municipalities have attempted to finance infrastructure services with value capture instruments. The paper highlights...

  4. Detroit Property Tax Delinquency

    Social Contract in Crisis
    Documentos de trabajo
    Octubre 2014
    James Alm, Timothy R. Hodge, Gary Sands, and Mark Skidmore

    As the country reemerges from the real estate crisis, the City of Detroit, Michigan continues to struggle, and is currently in the midst of bankruptcy proceedings. Falling property values have led to...

  5. California’s Parcel Tax

    Documentos de trabajo
    Septiembre 2014
    Jon Sonstelie

    Because of limitations on property tax revenue, many local governments in California levy a parcel tax. Like the property tax, a parcel tax is imposed on parcels of real property. Unlike the property...

  6. The Effects of the Two-Rate Property Tax

    What Can We Learn from the Pennsylvania Experience?
    Documentos de trabajo
    Julio 2014
    Zhou Yang

    This paper empirically investigates the effects of the two-rate (split-rate) property taxation on the capital intensity of land development in Pennsylvania. This study makes the first attempt to...

  7. A Global Compendium and Meta-Analysis of Property Tax Systems

    Documentos de trabajo
    Junio 2014
    Richard Almy

    This report is a global compendium of significant features of systems for recurrently taxing land and buildings. It is based on works in English, many of which were published by the Lincoln Institute...

  8. 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...

  9. 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...

  10. 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...

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