Erosion of the property tax base: trends, causes, and consequences
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Format: Elektronisch E-Book
Sprache:English
Veröffentlicht: Cambridge, Mass. Lincoln Institute of Land Policy ©2009
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Online-Zugang:Volltext
Beschreibung:Master and use copy. Digital master created according to Benchmark for Faithful Digital Reproductions of Monographs and Serials, Version 1. Digital Library Federation, December 2002
Includes bibliographical references and index
Foreword - Gregory K. Ingram and Hal Wolman -- - The property tax under siege - Nancy Y. Augustine ... [et al.] -- - Overview of the trends in property tax base erosion - Jennifer Gravelle and Sally Wallace - Commentary - Richard M. Bird -- - Property tax exemptions, revenues, and equity : some lessons from Wisconsin - Richard K. Green and Elaine Weiss - Commentary - Robert M. Schwab -- - Residential property tax relief measures : a review and assessment - John H. Bowman - Commentary - John E. Anderson -- - Assessment limits as a means of limiting homeowner property taxes - Terri A. Sexton - Commentary - Jon Sonstelie -- - Tax and expenditure limitations and local public finances - Bing Yuan ... [et al.] - Commentary - Tracy M. Gordon -- - Efforts to override school district property tax limitations - Garry Young ... [et al.] -- - Property tax abatement as a means of promoting state and local economic activity - Robert W. Wassmer - Commentary - Nathan B. Anderson -- - Preferential tax treatment of property used for social purposes : fiscal impacts and public policy implications - Woods Bowman, Joseph Cordes, and Lori Metcalf - Commentary - Julia Friedman -- - The politics of the property tax base - John F. Witte - Commentary - Michael A. Pagano
Increased reliance on residential property to generate tax revenue and soaring property values in many parts of the country have placed pressure on local officials to respond to concerns about higher property taxes. The result has been erosion of the property tax base through a variety of policies designed to relieve residential property tax burdens through exemptions or abatements. The chapters in this book provide analyses of recent property tax trends; examine several responses to the increasing importance of residential property; estimate the extent of property tax base erosion and its effects; and consider other related topics. The erosion of the property tax base raises serious concerns about the future health of our federal system of government and the continued ability of local governments to protect what de Tocqueville called America's passion for popular sovereignty. - Publisher
Beschreibung:1 Online-Ressource (viii, 357 pages)
ISBN:9781558441866
1558441867
9781558442696
1558442693

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