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Local Government, Fiscal Autonomy and Fiscal Stress
The Case of CaliforniaDocumentos de TrabalhoAgosto 1999Jeffrey I. ChapmanThis working paper defines and extends the concepts of local government autonomy and local government fiscal autonomy, examining them as potential necessary conditions for a Tiebout equilibrium. It...
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Measuring the Fiscal Health of U.S. Cities
Documentos de TrabalhoJulho 2020This paper uses a specially constructed data base on city finance that accounts for the revenues and spending of the constituent governments that provide public services in cities—municipal...
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Methodology Used to Create the Fiscally Standardized Cities Database
Documentos de TrabalhoSetembro 2020This 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...
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The Continuing Redistribution of Fiscal Stress
The Long Run Consequences of Proposition 13Documentos de TrabalhoJaneiro 1998Jeffrey I. ChapmanThe paper begins to examine some of the long-run implications of the passage of Proposition 13—a significant California property tax reduction initiative that passed in 1978. The particular...
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An Examination of Sales Ratio Data and Sources Incorporated into the 50-State Property Tax Comparison Study
Documentos de TrabalhoDezembro 2020Bob DeBoerThe 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...
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Property Tax Delinquency in the United States
Documentos de TrabalhoMarço 2020How does a municipality create a property tax enforcement system that is revenue maximizing (property tax collection is as close to 100 percent as possible) but also fair (homeowners are able to...
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How States Provide Cities with General Revenue
An Analysis of Unrestricted State AidDocumentos de TrabalhoSetembro 2020Amanda Kass, Michael Pagano, and Farhad Kaab OmeyrMunicipal 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...
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School Finance Litigation and Property Tax Revolts
How Undermining Local Control Turns Voters AwayDocumentos de TrabalhoJaneiro 1998William A. FischelThe use of local property taxes to fund public schools in the United States has been under attack since the 1970s as a result of reform-minded lawsuits. Court-ordered reforms typically involve a...
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Household Mobility and Local Government Finance in U.S. Cities
Documentos de TrabalhoFevereiro 2020Wenjing Li, Matthew Cushing, and John E. AndersonIn this paper, we examine how household mobility is affected by the choice of local government finance method (taxation versus debt finance) for U.S. cities. We develop a discrete time dynamic...
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Land Taxes and Revenue Needs as Communities Grow and Decline
Evidence from New ZealandDocumentos de TrabalhoJulho 2004Suzi Kerr, Andrew Aitken, and Arthur GrimesNew 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...
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