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  1. Local Government, Fiscal Autonomy and Fiscal Stress

    The Case of California
    Documentos de Trabalho
    Agosto 1999
    Jeffrey I. Chapman

    This 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...

  2. Measuring the Fiscal Health of U.S. Cities

    Documentos de Trabalho
    Julho 2020

    This 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...

  3. Methodology Used to Create the Fiscally Standardized Cities Database

    Documentos de Trabalho
    Setembro 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...

  4. The Continuing Redistribution of Fiscal Stress

    The Long Run Consequences of Proposition 13
    Documentos de Trabalho
    Janeiro 1998
    Jeffrey I. Chapman

    The 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...

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

    Documentos de Trabalho
    Dezembro 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...

  6. Property Tax Delinquency in the United States

    Documentos de Trabalho
    Março 2020

    How 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...

  7. How States Provide Cities with General Revenue

    An Analysis of Unrestricted State Aid
    Documentos de Trabalho
    Setembro 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...

  8. School Finance Litigation and Property Tax Revolts

    How Undermining Local Control Turns Voters Away
    Documentos de Trabalho
    Janeiro 1998
    William A. Fischel

    The 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...

  9. Household Mobility and Local Government Finance in U.S. Cities

    Documentos de Trabalho
    Fevereiro 2020
    Wenjing Li, Matthew Cushing, and John E. Anderson

    In 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...

  10. 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...

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