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1. How Alternative Revenue Structures Are Changing Local Government

   Artigos de Conferências
   Maio 2010
   Tracy M. Gordon and Kim Rueben

   In this paper, Tracy M. Gordon and Kim Rueben note that the revenue mix for local government changes frequently in response to economic shocks, policy shifts, and technological advances in tax...

2. Assessing the Nonprofit Property Tax Exemption

   Should Nonprofit Entities Be Taxed for Using Local Public Goods?
   Artigos de Conferências
   Maio 2012
   Joseph J. Cordes

   There has been a prolonged debate on whether local governments should grant nonprofit organizations tax exemptions for owning real property. At the core of this debate is an issue related to value...

3. Local Nonproperty Revenues

   Artigos de Conferências
   Abril 2013
   Jorge Martinez-Vazquez

   In this paper, Jorge Martinez-Vazquez focuses on the current theory and practice of non-property tax assignments to local urban governments in developing and developed countries. Although the...

4. Political Structure and Exclusionary Zoning

   Are Small Suburbs the Big Problem?
   Artigos de Conferências
   Maio 2008
   William A. Fischel

   In this paper, William A. Fischel argues that metropolitan areas with more fragmented and decentralized government structures are more likely to have a lower elasticity of housing supply than those...

5. Land Value Taxation as a Method of Financing Municipal Expenditures in U.S. Cities

   Artigos de Conferências
   Maio 2007
   Richard W. England

   To what extent could local governments employ land and property taxation to recoup a portion of these land values for financing local services and infrastructure? Richard W. England tackles this...

6. Land Value Capture and Justice

   Artigos de Conferências
   Maio 2012
   Susan S. Fainstein

   In this paper, Susan S. Fainstein examines the arguments for using land value capture for distributive purposes. Her assertion is founded on Henry George’s idea that land value increments created by...

7. The Affordability Challenge

   Inclusionary Housing and Community Land Trusts in a Federal System
   Artigos de Conferências
   Maio 2012
   Richard P. Voith and Susan M. Wachter

   Richard P. Voith and Susan M. Wachter discuss the relationship between building durable affordable housing and land value capture, using inclusionary housing requirements and community land trusts (...

8. An Analysis of Alternative Revenue Sources for Local Governments

   Artigos de Conferências
   Maio 2010
   David L. Sjoquist and Andrew V. Stephenson

   In this paper, David L. Sjoquist and Andrew V. Stephenson evaluate the property tax, local sales tax, and local income tax using a standard set of criteria, including efficiency, equity, tax base...