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1. Payments in Lieu of Taxes by Nonprofits

   Case Studies
   Outro
   Julho 2011
   Daphne A. Kenyon, Ph.D. and Adam H. Langley

   This article was originally published in State Tax Notes, a journal by Tax Analysts, July 18, 2011. Payments in lieu of taxes (PILOTs) are voluntary payments made by tax-exempt nonprofits as a...

2. Land Taxes and Revenue Needs as Communities Grow and Decline

   Evidence from New Zealand
   Documentos de Trabalho
   Julho 2004
   Suzi Kerr, Andrew Aitken, and Arthur Grimes

   New Zealand is unusual in that nearly 60% of local services are funded from property taxes. These are a mixture of land taxes, capital value taxes, annual rental value taxes and uniform general...

3. Metropolitan Public Finance

   An Overview
   Artigos de Conferências
   Abril 2013
   Richard M. Bird and Enid Slack

   This paper by Richard M. Bird and Enid Slack is based on their observation that not all big cities are very rich, but they are all, by definition, big, and most of them are also rich relative to...

4. The Development of Property Taxation in Economies in Transition

   Case Studies from Central and Eastern Europe
   Livros
   Setembro 2001
   Edited by Jane H. Malme and Joan M. Youngman

   In the 1990s, Central and Eastern Europe transitioned from communist to market economies and property taxation took on an important role as many countries developed new fiscal policies and new...

5. 2020 C. Lowell Harriss Dissertation Fellowship Program

   Graduate Student Fellowship
   Oportunidades de Bolsas para Estudantes Graduados
   Janeiro 2020

   The C. Lowell Harriss Dissertation Fellowship Program assists Ph.D. students, primarily at U.S. universities, whose research complements the Lincoln Institute's interests in land and tax policy.

6. What Assessors Need to Know About Tax Abatements and Incentives (IAAO Conference)

   Conferências
   Setembro 11, 2019
   Speakers: Ron Rakow, Greg LeRoy, David Merriman

   The Lincoln Institute seminar at the 2019 annual conference of the International Association of Assessing Officers (IAAO) will focus on “What Assessors Need to Know About Tax Abatements and Incentives."

7. Economic Development

   Vermont Attempts a Kinder, Gentler TIF—But Will it Work?
   Revista Land Lines
   Agosto 2019
   By Will Jason, August 20, 2019

   Vermont has enacted some of the nation’s tightest restrictions on tax increment financing, a common economic development tool with a less-than-stellar track record. Can these guardrails make TIF work?

8. Asymmetry in Municipal Government Responses in Growing vs. Shrinking Counties with Focus on Capital Spending

   Documentos de Trabalho
   Novembro 2017
   Biswa Das and Mark Skidmore 

   Spending by municipal governments in the United States increased by more than 250 percent between 1972 and 2012, faster than population growth (48 percent increase) and growth in median household...

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

   Documentos de Trabalho
   Março 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...

10. Improving the Valuation of Large Commercial Properties for Real Estate Tax Purposes

    Documentos de Trabalho
    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...