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The Future of U.S. Public School Revenue from the Property Tax

By Andrew Reschovsky, Research Fellow, Lincoln Institute of Land Policy and Professor Emeritus, University of Wisconsin-Madison

July 2017, English

This Policy Brief examines the property tax as a critical source of revenue for public schools in the United States. It demonstrates the high proportion of public education funding provided by the property tax as well as the stability of the property tax compared to the three state taxes (sales tax, income tax, and corporate […]

Economic Development, Land Value Taxation, Property Tax, Public Finance

July 2017, English

This Policy Brief examines the property tax as a critical source of revenue for public schools in the United States. It demonstrates the high proportion of public education funding provided by the property tax as well as the stability of the property tax compared to the three state taxes (sales tax, income tax, and corporate […]

Economic Development, Land Value Taxation, Property Tax, Public Finance

New Lincoln Institute Book

After Great Disasters

July 2017, English

After Great Disasters: An In-Depth Analysis of How Six Countries Managed Community Recovery By Laurie A. Johnson and Robert B. Olshansky In the face of earthquakes, tsunamis, hurricanes, and the extreme weather impacts of climate change, communities need to plan ahead for their disaster recovery to ensure that they rebound and emerge stronger than before, […]

July 2017, English

After Great Disasters: An In-Depth Analysis of How Six Countries Managed Community Recovery By Laurie A. Johnson and Robert B. Olshansky In the face of earthquakes, tsunamis, hurricanes, and the extreme weather impacts of climate change, communities need to plan ahead for their disaster recovery to ensure that they rebound and emerge stronger than before, […]

New Lincoln Institute Book

Property Tax in Africa

July 2017, English

Property Tax in Africa: Status, Challenges, and Prospects By Riël Franzsen and William McCluskey Africa’s rapid growth and urbanization will require stable local governments to deliver goods and services to billions of people. Authors Riël Franzsen and William McCluskey suggest that the property tax can help communities in Africa manage this challenge.  In Property Tax […]

July 2017, English

Property Tax in Africa: Status, Challenges, and Prospects By Riël Franzsen and William McCluskey Africa’s rapid growth and urbanization will require stable local governments to deliver goods and services to billions of people. Authors Riël Franzsen and William McCluskey suggest that the property tax can help communities in Africa manage this challenge.  In Property Tax […]

New Lincoln Institute Report

50-State Property Tax Comparison Study: For Taxes Paid in 2016

July 2017, English

50-State Property Tax Comparison Study: For Taxes Paid in 2016 By the Lincoln Institute of Land Policy and the Minnesota Center for Fiscal Excellence For the 12th year in a row, New York City has the largest discrepancy of any U.S. city in property tax rates for multi-family rental apartment buildings compared to owner-occupied homes, […]

July 2017, English

50-State Property Tax Comparison Study: For Taxes Paid in 2016 By the Lincoln Institute of Land Policy and the Minnesota Center for Fiscal Excellence For the 12th year in a row, New York City has the largest discrepancy of any U.S. city in property tax rates for multi-family rental apartment buildings compared to owner-occupied homes, […]

Eminent Domain and Social Conflict in Five Latin American Metropolitan Areas

Edited by Antonio Azuela

June 2017, English

Other Publications

Land and Property Rights, Land Conflict Resolution

June 2017, English

Other Publications

Land and Property Rights, Land Conflict Resolution

June 2017, English

Working Papers

Local Government, Public Finance

The Effect of the Housing Crisis on the Finances of Central Cities

Howard Chernick, Andrew Reschovsky, and Sandra Newman

June 2017, English

Working Papers

Housing, Public Finance

June 2017, English

Working Papers

Housing, Public Finance

Mensaje del presidente

Los valores y la recuperación de plusvalías del suelo

Por George W. McCarthy

June 2017, Spanish

La actividad del Instituto Lincoln de Políticas de Suelo se centra en tareas de investigación y capacitación relacionadas con las políticas. Somos una institución independiente y nuestra tarea siempre parte de análisis objetivos y con base en las pruebas. Proponemos preguntas e hipótesis de prueba que pueden responderse de forma empírica, a través de investigaciones […]

Infrastructure, Land and Property Rights, Public Finance, Value Capture

June 2017, Spanish

La actividad del Instituto Lincoln de Políticas de Suelo se centra en tareas de investigación y capacitación relacionadas con las políticas. Somos una institución independiente y nuestra tarea siempre parte de análisis objetivos y con base en las pruebas. Proponemos preguntas e hipótesis de prueba que pueden responderse de forma empírica, a través de investigaciones […]

Infrastructure, Land and Property Rights, Public Finance, Value Capture