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1. How Homestead Exemptions Can Counteract Regressivity in Property Tax Assessments

   Documentos de Trabalho
   Março 2024
   Ron Rakow, Lincoln Institute of Land Policy

   Evidence presented in several recent academic studies using national datasets indicates widespread regressivity in property tax assessments. This can be due to statutory limits on assessment levels...

2. 2024 Urban Economics and Public Finance Conference

   Eventos
   Abril 19, 2024
   Abby Ostriker, Anna Russo, C. Luke Watson, Nathan Seegert, Mark Skidmore, Camila Alvayay-Torrejon, Erin Troland, and Brent Ambrose

   The economic growth and development of urban areas are closely linked to local fiscal conditions. This research seminar offers a forum for new academic work on the interaction of these two areas.

3. Implementing a Local Property Tax Where There Is No Real Estate Market

   The Case of Commonly Owned Land in Rural South Africa
   Livros
   Abril 2006
   Michael E. Bell and John H. Bowman

   Since 1995 the authors have worked on a series of property taxation projects in South Africa, funded in part by the Lincoln Institute of Land Policy. South Africa envisions extending value-based...

4. How Alternative Revenue Structures Are Changing Local Government

   Artigos de Conferências
   Maio 2010
   Tracy M. Gordon and Kim Rueben

   In this paper, Tracy M. Gordon and Kim Rueben note that the revenue mix for local government changes frequently in response to economic shocks, policy shifts, and technological advances in tax...

5. China’s Local Public Finance in Transition

   Livros
   Novembro 2010
   Edited by Joyce Yanyun Man and Yu-Hung Hong

   China's economy has developed rapidly since the economic reforms in 1978, but public finance reforms have proceeded more slowly. This book looks at three major policy options addressing the...

6. An Analysis of Alternative Revenue Sources for Local Governments

   Artigos de Conferências
   Maio 2010
   David L. Sjoquist and Andrew V. Stephenson

   In this paper, David L. Sjoquist and Andrew V. Stephenson evaluate the property tax, local sales tax, and local income tax using a standard set of criteria, including efficiency, equity, tax base...

7. Homeowners Associations and Their Impact on the Local Public Budget

   Artigos de Conferências
   Maio 2010
   Ron Cheung

   The primary objective of homeowners associations (HOAs) is to provide their members with services that supplement the municipal provision. Access to HOA services is restricted to members only. In...

8. New England Workshop for State Property Tax Oversight

   Eventos
   Março 25, 2024

   This meeting provides an opportunity for participants to consider the best means of assisting, training, regulating, and providing technical assistance to local assessors in collaboration with professional assessment organizations.

9. Pension Legacy Costs and Local Government Finances

   Revista Land Lines
   Outubro 2012
   Richard F. Dye and Tracy M. Gordon

   Local government pensions are significantly underfunded because many governments have not set aside enough funds each year to cover the liabilities incurred. In effect, they are borrowing to pay for...

10. Local Government and Property Tax Reform in South Africa

    Revista Land Lines
    Maio 2000
    Riël C.D. Franzsen

    Since first holding democratic elections at the national and provincial levels in 1994, South Africa has undertaken far-reaching constitutional changes. Arguably, the most fundamental transformation...