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1. Tax Base Sharing

   Local Response to Fiscal Federalism
   Outro
   Janeiro 1979
   Paul Smith

   Written in 1979, this archival report was published as a Land Policy Roundtable and is Case Studies Series number 303. The nation’s first experience with tax base sharing was in the twin cities...

2. 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...