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  1. Split-Rate Taxation and Business Establishment Location

    Evidence from the Pennsylvania Experience
    Documentos de trabajo
    Enero 2021
    Andrew Hanson

    This paper estimates the relationship between business establishment location and split-rate property taxation. Using variation in split-rate adoption and intensity by municipalities across...

  2. Assessment of Property Tax Reductions on Tax Delinquency, Tax Foreclosure, and Home Ownership

    Documentos de trabajo
    Enero 2021
    Fernanda Alfaro, Dusan Paredes, and Mark Skidmore

    In this report, we provide an evaluation of the impacts in Detroit of reductions in residential effective tax rates on tax delinquency, property tax foreclosure, and homeownership. The decline in...

  3. Split-Rate Taxation

    Impacts on Tax Base
    Documentos de trabajo
    Enero 2021
    Zhou Yang and Zackary Hawley

    Municipalities debating land value taxation or split-rate taxation need empirical evidence to understand how the transition of property tax regimes will affect their tax base. Using a valuable data...

  4. An Examination of Sales Ratio Data and Sources Incorporated into the 50-State Property Tax Comparison Study

    Documentos de trabajo
    Diciembre 2020
    Bob DeBoer

    The 50-State Property Tax Comparison Study, jointly produced by the Minnesota Center for Fiscal Excellence (MCFE) and the Lincoln Institute of Land Policy, uses sales ratios to more accurately...

  5. Strategic Interaction in Urban Infrastructure Finance

    A Spatial Panel Econometric Analysis of Chinese Prefecture-Level Cities
    Documentos de trabajo
    Octubre 2020
    Can Chen, Kenneth A. Kriz, and Shuanglin Lin

    This research represents one of the first attempts to empirically examine strategic interaction in urban infrastructure expenditures on capital construction and maintenance in China. Drawing upon the...

  6. How States Provide Cities with General Revenue

    An Analysis of Unrestricted State Aid
    Documentos de trabajo
    Septiembre 2020
    Amanda Kass, Michael Pagano, and Farhad Kaab Omeyr

    Municipal governments in the United States generate revenues from their own sources (their authority to charge for services and collect taxes); other governments (intergovernmental revenue); and, by...

  7. Greenventory 2.0

    Sustainability Lessons from Small and Midsize Legacy Cities
    Documentos de trabajo
    Septiembre 2020
    Joseph Schilling and Gabriella Velasco

    This working paper builds the policy case for why sustainability presents small-to-midsize legacy cities with a promising pathway for their regeneration. Its conceptual foundation rests at the...

  8. Methodology Used to Create the Fiscally Standardized Cities Database

    Documentos de trabajo
    Septiembre 2020

    This paper details the methodology used to create the fiscally standardized cities (FiSCs) database. The data are available for 212 U.S. cities for the 1977–2017 period on the Lincoln Institute...

  9. Value Capture Beyond Public Land Leasing

    Funding Transit and Urban Redevelopment in China’s Pearl River Delta
    Documentos de trabajo
    Agosto 2020
    Jiawen Yang, Rachelle Alterman, and Bin Li

    The globally wide research community has limited knowledge of China’s value capture practices beyond the straightforward public land leasing practice. This research is built on a set of case...

  10. Infrastructure Investment in a Messy Urban Growth Scenario

    The Role of Land Value Capture Instruments in Argentina
    Documentos de trabajo
    Agosto 2020
    Cynthia Goytia and Marcela Cristini

    The objective of this study is to explore the feasibility of widening public funding of urban infrastructure investment using land value capture (LVC) tools in the Metropolitan Area of Buenos Aires (...

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