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  1. When and Why do Cities Bind Themselves?

    The Existence and Extent of Locally-Imposed Tax and Expenditure Limits
    Documentos de Trabalho
    Junho 2009
    Leah Brooks and Justin Phillips

    Though the social science literature has thoroughly dissected the extent, causes, and consequences of state-mandated tax and expenditure limits on cities, to date there has been no systematic...

  2. Property Taxes for Local Finance

    Research Results and Policy Perspectives (Reconsidering Property Taxes: Perhaps Not So Bad After All)
    Documentos de Trabalho
    Janeiro 2009
    Ronald C. Fisher

    Although property taxes continue to be one of the fundamental fiscal foundations for local government in the U.S., they also remain exceptionally controversial (even among taxes). The political or...

  3. The Effects of Land Development on Municipal Finance

    A Conceptual Overview
    Documentos de Trabalho
    Setembro 2009
    Kurt Paulsen

    The purpose of this paper is to provide a theoretical and conceptual understanding of the fiscal effects which might be expected to result from land development within a community. The paper begins...

  4. A Compendium of Countries with an Area-Based Property Tax

    Documentos de Trabalho
    Maio 2009
    Bing Yuan, Katrina Connolly, and Michael E. Bell

    The property tax constitutes an important source of own-revenues for autonomous subnational governments in developed countries. Although property taxes have not yet generated significant revenues for...

  5. Property Taxation in Francophone Africa 4

    Case Study of Niger
    Documentos de Trabalho
    Junho 2009
    Boubacar Hassane

    The Lincoln Institute and the African Tax Institute (ATI), located at the University of Pretoria, South Africa, have come together in a joint effort to better understand property-related taxation in...

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