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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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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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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...