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1. La implementación de la reforma del impuesto municipal sobre la propiedad en Brasil

   Revista Land Lines
   Janeiro 2011
   Omar Pinto Domingos

   Las ciudades enfrentan grandes dificultades a la hora de intentar introducir un sistema del impuesto a la propiedad más eficiente. Uno de los desafíos consiste en controlar la alta volatilidad...

2. The Municipal Fiscal Crisis and Payments in Lieu of Taxes by Nonprofits

   Revista Land Lines
   Abril 2011
   Daphne A. Kenyon and Adam H. Langley

   PILOTs are voluntary payments made by tax-exempt nonprofits as a substitute for property taxes, but their revenue potential varies across municipalities because of large differences in the impact of...

3. Prov Fiscal Crisis: Should the Private Universities Pony Up?

   GoLocalProvidence
   Abril 11, 2011
   O Instituto Lincoln no Noticiário

4. Lincoln Institute shares expertise on PILOTs, property tax, assessment

   Comunicados de Imprensa
   Setembro 12, 2011

5. 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...

6. Land Lines, April 2011

   Revista Land Lines
   Abril 2011
   Edited by Ann LeRoyer

   This issue looks at the performance of a special assessment tax used to finance urban development in Colombia; varied results of payments in lieu of taxes (PILOTs) across U.S. municipalities; and the...

7. Revenue Diversification and the Financing of Large American Central Cities

   Documentos de Trabalho
   Agosto 2011
   Howard Chernick, Adam Langley, and Andrew Reschovsky

   The housing crisis and the Great Recession have placed tremendous fiscal pressure on the nation’s central cities. Cuts in state government fiscal assistance to their local governments, plus...

8. TIF at a Turning Point

   Defining Debt Down
   Documentos de Trabalho
   Maio 2011
   Joan Youngman

   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...

9. Implementing Local Property Tax Reform in Brazil

   Revista Land Lines
   Janeiro 2011
   Omar Pinto Domingos

   The property tax reform in Belo Horizonte was guided by the dual desire to eliminate distortions in its antiquated model and to introduce a new fiscal culture to support a permanent process of...

10. Abatements: land value tax in disguise?

    Posts do Blog
    Dezembro 2011