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  1. Assessment Growth Limits and Mobility

    Evidence from Home Sale Data in Detroit, Michigan
    Documentos de trabajo
    Octubre 2014
    Timothy R. Hodge, Gary Sands, and Mark Skidmore

    In 1994 a limit on the growth of property values for tax purposes was imposed in Michigan. One consequence of the taxable value growth cap was the emergence of a differential in effective tax rates...

  2. Tax Base Erosion and Inequity from Michigan’s Assessment Growth Limit

    The Case of Detroit
    Documentos de trabajo
    Octubre 2014
    Timothy R. Hodge, Mark Skidmore, Gary Sands, and Daniel McMillen

    In this paper we examine the degree to which Michigan’s property value assessment growth cap has eroded the tax base and created substantial differences in effective tax rates among residential...

  3. 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...

  4. Competition and Property Tax Limit Overrides

    Revisiting Massachusetts’ Proposition 2 ½
    Documentos de trabajo
    Septiembre 2014
    Zackary B. Hawley and Jonathan C. Rork

    This paper looks at the role of spatial proximity of other town’s decision to hold an override vote on the decision of a Massachusetts town to hold an initial override vote under Proposition 2...

  5. New Estimates of the Elasticity of Substitution Between Land and Capital

    Documentos de trabajo
    Septiembre 2014
    Gabriel M. Ahlfeldt and Daniel P. McMillen

    We reconcile conflicting evidence on the magnitude of the elasticity of substitution between land and capital, which is a key determinant of the relationship between the price of land and the density...

  6. 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...

  7. Local Government Finances During and After the Great Recession

    Documentos de trabajo
    Agosto 2014

    The 2007-2009 recession had a large and long-lasting impact on local government finances in the United States. This paper describes these impacts using existing research and a variety of data sources...

  8. A Three-Part Literature Review

    Proposition 2½ Overrides, the Efficiency of Public Goods Provision, and the Capitalization of Unfunded Pension Obligations
    Documentos de trabajo
    Julio 2014
    Jeffrey Zabel

    This is a literature review covering three areas related to a forthcoming study entitled “Massachusetts Proposition 2½ Overrides as Voluntary Taxes: Do Residents Get What They Want or Do...

  9. Comparing Central City Finances Using Fiscally Standardized Cities

    Documentos de trabajo
    Julio 2014

    Recent bankruptcies of several large central cities, most notably Detroit, have highlighted the importance of better understanding the fiscal pressures faced by American central cities. Because...

  10. 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...

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