A NATIONAL PERSPECTIVE ON THE NATURE AND EFFECTS OF THE LOCAL PROPERTY TAX REVOLT, 1976-1986

1991 ◽  
Vol 44 (2) ◽  
pp. 123-145
Author(s):  
ANNE E. PRESTON ◽  
CASEY ICHNIOWSKI
Keyword(s):  
Property Tax ◽  
Local Property ◽  
National Perspective

scholarly journals Federal deductibility and local property tax rates

1990 ◽  
Vol 27 (3) ◽  
pp. 269-284 ◽  
Author(s):  
Douglas Holtz-Eakin ◽  
Harvey Rosen
Keyword(s):  
Property Tax ◽  
Local Property ◽  
Tax Rates

The German Property Tax as a Local Business Tax

1987 ◽  
Vol 5 (1) ◽  
pp. 81-88 ◽  
Author(s):  
R-D Postlep
Keyword(s):  
Economic Growth ◽  
Local Government ◽  
Business Cycle ◽  
Property Tax ◽  
Local Property ◽  
Financial Resources ◽  
Spatial Allocation ◽  
Local Business ◽  
Business Tax

In this paper the property tax (Grundsteuer B) in Germany is evaluated as a local business tax. The tax is discussed from the perspective of its impact on economic growth, business cycle behaviour, and the spatial allocation of local government financial resources. It is concluded that, taken together, the impacts of the local property tax do not suggest that the tax could not be used to a greater extent, particularly when compared with the present local business tax on profits and assets.

scholarly journals Did Cuts in State Aid During the Great Recession Lead to Changes in Local Property Taxes?

2014 ◽  
Vol 9 (4) ◽  
pp. 383-416 ◽  
Author(s):  
Rajashri Chakrabarti ◽  
Max Livingston ◽  
Joydeep Roy
Keyword(s):  
School Districts ◽  
Great Recession ◽  
Property Tax ◽  
Negative Relationship ◽  
Local Property ◽  
Relative Increase ◽  
State Aid ◽  
Tax Rate ◽  
The Great Recession ◽  
Recession Period

The Great Recession led to marked declines in state revenue. In this paper we investigate whether (and how) local school districts modified their funding and taxing decisions in response to state aid declines in the post-recession period. Our results reveal school districts responded to state aid cuts in the post-recession period by countering these cuts. Relative to the pre-recession period, a unit decrease in state aid was associated with a relative increase in local funding. To further probe the school district role, we explore whether the property tax rate, which reflects decisions of districts facing budgetary needs, responded to state aid cuts. We find, relative to the pre-recession period, the post-recession period was characterized by a strong negative relationship between property tax rate and state aid per pupil. We also find important heterogeneities in these responses by region, property wealth, and importance of School Tax Relief Program revenue in district budgets.

scholarly journals The Incidence of the Local Property Tax: A Re-evaluation

10.3386/w1485 ◽  
1984 ◽  
Author(s):  
Peter Mieszkowski ◽  
George Zodrow
Keyword(s):  
Property Tax ◽  
Local Property

scholarly journals PROPERTY TAX POLICY OF RURAL AND URBAN-RURAL MUNICIPALITIES IN POLAND

2019 ◽  
Vol 18 (4) ◽  
pp. 31-39
Author(s):  
Paweł Felis ◽  
Henryk Rosłaniec ◽  
Joanna Szlęzak-Matusewicz
Keyword(s):  
Tax Policy ◽  
Property Tax ◽  
Rank Correlation ◽  
Local Property ◽  
Correlation Test ◽  
Spearman’S Rank Correlation ◽  
Rural And Urban ◽  
Urban Rural ◽  
Direct Data ◽  
Rural Municipalities

The article presents research on the local property tax policy of rural and urban-rural municipalities in Poland. Various methods were used to investigate the data interdependencies of mathematical statistics (Pearson’s correlation test, Spearman’s correlation test and Pearson’s independence test). For direct data and coefficients, Pearson’s classic correlation was used. With regard to the processed, dichotomic and enumerated data (including the contingency tables), Spearman’s rank correlation was used. The study showed that the tax policy of the analysed municipalities was differentiated and could, under certain conditions, give rise to a positive upward tendency of incomes generated in property tax – which should be seen as an original contribution of work from the authors of this article.

Assessment Matters: The Rise and Fall of the Illinois Resource Equalizer Formula

2020 ◽  
Vol 60 (1) ◽  
pp. 24-57
Author(s):  
Tracy L. Steffes
Keyword(s):  
School Finance ◽  
Property Tax ◽  
Local Property ◽  
The Political ◽  
Policy Choices ◽  
Tax Relief ◽  
The Law ◽  
Policies And Practices

This article explores the passage and failure of the 1973 Illinois Resource Equalizer formula which was designed to reduce disparities in school finance by breaking the connection between local wealth and school revenue. It argues that two sets of goals drove passage of the new law—equity and local property tax relief—and they came into conflict during implementation, with the latter winning out over the former. It argues that to understand both the passage and failure of the law requires looking deeply at the politics, policies, and practices of taxation, especially the methods of assessing property and levying taxes, where officials made decisions about how to apportion burden and benefits. The Illinois Resource Equalizer story highlights the political and policy choices that structure inequality through school finance at a moment when it was quietly defended and deepened.

scholarly journals Never Stop Improving?

2012 ◽  
Vol 1 (2) ◽  
pp. 149-167
Author(s):  
Eric M. Biscopink
Keyword(s):  
Property Tax ◽  
Local Property ◽  
Case Law ◽  
The Other ◽  
Property Taxes ◽  
Tax Rates ◽  
State Tax ◽  
Drastic Effect ◽  
Set Up ◽  
The Right

This Comment argues that a co-tenant who improves a concurrent estate without the consent of the other co-tenant should be liable for the increased tax liability caused by the improvement. Part II surveys the current law surrounding concurrent estates, providing background to the common law rules on the various types of co-tenants. This will provide context for the subsequent argument about how property taxes could have a drastic effect on the current face of concurrent estates. The Author will overview property taxes as they relate to local property, delving into the property tax rates, in particular, and how they relate to concurrent estates. In Part III, the Author will discuss the principles of a sound state tax policy, and weigh those principles to determine what are the most important factors in creating a tax. This will illuminate the need for a concrete rule and what that rule should be. Part IV of this Comment will set up the central problem: whether a co-tenant can improve the concurrent estate to the extent that the property tax liability is too great for the other co-tenant, essentially improving the co-tenant out of the property. The problem poses related issues with the well-established case law. If the purpose of not allowing a co-tenant the right to contribution for improvements is to prevent a wealthier co-tenant from ousting his or her other co-tenants, then why can he or she currently do it through a loophole of creating tax liability? However, if the non-improving co-tenant is not liable for the property tax, is the purpose behind the required contribution for necessary costs void? Part V will offer a solution to the tax liability from improvements to concurrent property. The Author will propose to close the gap in the law consistent with the rule for improvements by a co-tenant. The improving co-tenant will be liable for the rise in tax liability for any improvement done without the consent of the non-improver. Ultimately, a co-tenant should not be in danger of being ousted from a concurrent estate by an increase in tax liability due to non-consented improvements to the property owned in joint tenancy. Therefore, the Author proposes the gap in the current law be addressed with the requisite legislation.

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