Reforming Local Property for an Era of National Decline

2021 ◽  
Author(s):  
Daniel Rosenbaum
2014 ◽  
Vol 37 (1) ◽  
pp. 103-128 ◽  
Author(s):  
Kimberly G. Key ◽  
Teresa A. Lightner

ABSTRACT This study examines the relation between commercial and industrial property values and local property taxes using 1999 to 2009 data for the state of Georgia. Results show a negative relation between commercial values and property taxes, consistent with the new view of capital tax prediction that these taxes are borne, at least in part, by property owners. Incidence estimates show very high to full capitalization. There is little evidence of a relation between industrial property values and property taxes, contrary to prior research. This study is the first to provide empirical evidence of differences in commercial and industrial property tax incidence. The study contributes to the understanding of the capitalization of business taxes, which has been the subject of very little prior research. The results can inform policymakers who consider trade-offs in tax revenue needs, economic development, and issues of fairness in their localities.


Author(s):  
Georgy Kantor

Roman concept of dominium has been fundamental in the formation of concepts of ownership in European legal tradition. It is, however, often considered outside the context of Roman imperial rule and of the multiplicity of legal regimes governing property relations in Roman provinces outside Italy. This chapter starts from the classic passage in the Institutes of Gaius, claiming that the right of dominium did not exist in provincial land, where it belonged to the Roman state. Gaius’ statement is often dismissed in modern historical scholarship as a ‘conveyancer’s fantasy’ (A.H.M. Jones). It is argued here that, on the contrary, this passage and other similar statements in Roman juristic literature and technical literature on land-measurement, show an important facet of Roman ideas of ownership as a socially contingent right, dependent on civic status of the owner, status of the territory within the empire, and Roman recognition of local property regimes.


2019 ◽  
Vol 13 (11) ◽  
pp. 1846-1853
Author(s):  
Jiayu Zheng ◽  
Shilie Zheng ◽  
Xiaofeng Jin ◽  
Hao Chi ◽  
Xianbin Yu ◽  
...  
Keyword(s):  

2019 ◽  
Vol 7 (1) ◽  
pp. 179-196
Author(s):  
Anders Björn ◽  
Daniel Hansevi

Abstract The theory of boundary regularity for p-harmonic functions is extended to unbounded open sets in complete metric spaces with a doubling measure supporting a p-Poincaré inequality, 1 < p < ∞. The barrier classification of regular boundary points is established, and it is shown that regularity is a local property of the boundary. We also obtain boundary regularity results for solutions of the obstacle problem on open sets, and characterize regularity further in several other ways.


2014 ◽  
Vol 46 (02) ◽  
pp. 400-421 ◽  
Author(s):  
Daniela Bertacchi ◽  
Fabio Zucca

In this paper we study the strong local survival property for discrete-time and continuous-time branching random walks. We study this property by means of an infinite-dimensional generating functionGand a maximum principle which, we prove, is satisfied by every fixed point ofG. We give results for the existence of a strong local survival regime and we prove that, unlike local and global survival, in continuous time, strong local survival is not a monotone property in the general case (though it is monotone if the branching random walk is quasitransitive). We provide an example of an irreducible branching random walk where the strong local property depends on the starting site of the process. By means of other counterexamples, we show that the existence of a pure global phase is not equivalent to nonamenability of the process, and that even an irreducible branching random walk with the same branching law at each site may exhibit nonstrong local survival. Finally, we show that the generating function of an irreducible branching random walk can have more than two fixed points; this disproves a previously known result.


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