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Causes and Consequences of Fiscal Stress in Michigan Municipal Governments
Documentos de TrabalhoFevereiro 2010Mark Skidmore and Eric ScorsoneOver the last several years Michigan municipalities have experienced significant and ongoing fiscal crises. The purposes of this study are to identify the underlying causes of fiscal hardship, and...
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Property Tax Limitations and Local Fiscal Conditions
The Impact of Proposition 2½ in MassachusettsDocumentos de TrabalhoSetembro 2010Bruce Wallin and Jeffrey ZabelIn Massachusetts, Proposition 2½ limits local property taxes to 2.5% of assessed value (the “levy ceiling”) and restricts the current limit on property tax revenue (the “levy...
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Revenue Diversification and the Financing of Large American Central Cities
Documentos de TrabalhoNovembro 2010The housing crisis and the recession have placed tremendous fiscal pressure on the nation’s central cities. Cuts in state government fiscal assistance to their local governments, plus shrinking...
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Panorama do Imposto sobre a Propriedade Imobiliária na América Latina
Documentos de TrabalhoOutubro 2010Este artigo apresenta os principais resultados do levantamento de dados que vem sendo desenvolvido a respeito do imposto sobre a propriedade imobiliária na América Latina, tendo como base um corte...