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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
   Howard Chernick and Andrew Reschovsky

   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
   Adam H. Langley

   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. 50-State Property Tax Comparison Study

   For Taxes Paid in 2020
   Outro
   Junho 2021
   Lincoln Institute of Land Policy and Minnesota Center for Fiscal Excellence

   As the largest source of revenue raised by local governments, a well-functioning property tax system is critical for promoting municipal fiscal health. This report documents the wide range of...

6. 50-State Property Tax Comparison Study

   For Taxes Paid in 2019
   Outro
   Junho 2020
   Lincoln Institute of Land Policy and Minnesota Center for Fiscal Excellence

   View the latest version of the Property Tax Comparison Study. As the largest source of revenue raised by local governments, a well-functioning property tax system is critical for promoting municipal...

7. 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...

8. 50-State Property Tax Comparison Study

   For Taxes Paid in 2018
   Outro
   Junho 2019
   Lincoln Institute of Land Policy and Minnesota Center for Fiscal Excellence

   View the latest version of the Property Tax Comparison Study. As the largest source of revenue raised by local governments, a well-functioning property tax system is critical for promoting municipal...

9. Property Tax Delinquency in the United States

   Documentos de Trabalho
   Março 2020
   Jenna DeAngelo

   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...

10. 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...