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  1. Use-Value Assessment of Rural Land in the United States

    Libros
    Junio 2014

    This work explains and analyzes critical questions raised by the use-value assessment (UVA) policy for farmland preservation. It covers the origins, key features, impacts, and flaws of UVA programs...

  2. Not by the Hand of Horace Mann

    How the Quest for Land Value Created the American School System
    Ponencias
    Mayo 2014

    This paper by William A. Fischel is an economic history of K–12 education and the structure of school districts. As the second part of the title suggests, Fischel argues that land or property values...

  3. The Evolution of Zoning Since the 1980s

    The Persistence of Localism
    Ponencias
    Noviembre 2011

    This paper, by William A. Fischel, examines three broad themes in the evolution of zoning. The first theme is the persistence of localism in zoning despite numerous top down attempts to reform zoning...

  4. 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...

  5. The Legal Requirements Regarding Valuation of Land and Improvements for Property Tax Purposes

    Documentos de trabajo
    Septiembre 2001
    David Brunori and Jennifer Carr

    This paper investigates two main questions regarding the state-level requirements governing the valuation of land and improvements for property tax purposes. First, does state law directly or...

  6. Measuring Use Value Assessment Tax Expenditures

    Documentos de trabajo
    Enero 1998

    Use-value assessment is the practice of valuing land for property tax purposes in its current use, rather than its full market value. This practice is widespread in the U.S. and is intended as a...

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