Policy Papers

Revenue Stability

Too many towns and other taxing jurisdictions depend on mobile sources of taxation such as commerce jobs and capital investment. The property tax, while preferable is still half mobile: the building on a parcel requires continual labor and investment to keep it standing. This section contains policy briefs that examine the problems facing strapped cities and what can be done.

Implementation

How can the economic rent of land be collected in practice? This section shows how.

Planning

This section provides policy pieces that examine the role of land value property taxation and planning.

Property Tax: Alternatives to Caps and Freezes

Property tax caps and assessment freezes are a popular option when property taxes are perceived to be unfair, especially to seniors. Here, Dr. Bill Batt, Board member of the Center for the Study Economics offers some better choices - tried and tested in many states - that can preserve the property tax, and make it work better,more efficiently and more fairly.

Blight and Development

Standard policy choices assume that targeted tax breaks (abatements, TIFs, enterprise zones) can help revive dying communities. Since all these programs involve taxes, why not apply the solutions universally and fairly without favor?

Sprawl

Most solutions offered to combat sprawl routinely ignore the fiscal issues. Taxation is often cited by business and homeowners for leaving a city, but policy makers enamored of purely governmental solutions downplay this prime mover. See how taxation can cause - and alleviate - sprawl.

Tax Reform

Tax Reform in this context means policy debate at all levels of government. Included are education funding issues.

Transportation

In this folder you will find Value Capture, Bonding/Funding of Transport Through Land Values, and Case Studies.