Nothing Special   »   [go: up one dir, main page]
create a website
Are PILOTs Property Taxes for Nonprofits?. (2015). Hines, James ; Fei, Fan ; Horwitz, Jill R..
In: NBER Working Papers.
RePEc:nbr:nberwo:21088.

Full description at Econpapers || Download paper

Cited: 1

Citations received by this document

Cites: 41

References cited by this document

Cocites: 34

Documents which have cited the same bibliography

Coauthors: 0

Authors who have wrote about the same topic

Citations

Citations received by this document

  1. Are PILOTs property taxes for nonprofits?. (2016). Hines, James ; Horwitz, Jill R ; Fei, Fan .
    In: Journal of Urban Economics.
    RePEc:eee:juecon:v:94:y:2016:i:c:p:109-123.

    Full description at Econpapers || Download paper

References

References cited by this document

  1. Anderson, John E. and Robert W. Wassmer, The decision to ‘bid for business’: Municipal behavior in granting property tax abatements, Regional Science and Urban Economics, December 1995, 25 (6), 739-757.

  2. Bartik, Timothy, Who benefits from state and local economic development policies? (Kalamazoo, MI: W.E. Upjohn Institute for Employment Research, 1991).

  3. Boarnet, Marlon G. and William T. Bogart, Enterprise zones and employment: Evidence from New Jersey, Journal of Urban Economics, September 1996, 40 (2), 198-215.

  4. Brody, Evelyn, All charities are property-tax exempt, but some charities are more exempt than others, New England Law Review, 2010, 44 (3), 621-732.
    Paper not yet in RePEc: Add citation now
  5. Brody, Evelyn, Mayra Marquez, and Katherine Toran, The charitable property-tax exemption and PILOTs, Urban-Brookings Tax Policy Center (Aug. 2012), http://tpcprod.urban.org/UploadedPDF/412640-The-Charitable-Property-Tax-Exemptionand -PILOTs.pdf.
    Paper not yet in RePEc: Add citation now

  6. Bucovetsky, Sam, Asymmetric tax competition, Journal of Urban Economics, September 1991, 30 (2), 167-181.

  7. Busso, Matias, Jesse Gregory, and Patrick Kline, Assessing the incidence and efficiency of a prominent place based policy, American Economic Review, April 2013, 103 (2), 897-947.

  8. Connecticut Office of Policy and Management, State-owned property – Payment in lieu of taxes, available at http://www.ct.gov/opm/cwp/view.asp?A=2985&Q=383162 (last accessed January 27, 2014).
    Paper not yet in RePEc: Add citation now
  9. Cordes, Joseph J., Marie Gantz, and Thomas Pollak, What is the property-tax exemption worth? In Evelyn Brody ed., Property-tax exemption for charities: Mapping the battlefield (Washington DC: Urban Institute Press 2002), 81-112.
    Paper not yet in RePEc: Add citation now
  10. Deitrick, Sabina and Christopher Briem, The impact of nonprofit, large landowners on public finance in a fiscally distressed municipality: A case study of Pittsburgh, Pennsylvania, Lincoln Institute of Land Policy Working Paper WP07SD1, 2007.
    Paper not yet in RePEc: Add citation now

  11. Dye, Richard F. and David F. Merriman, The effects of tax increment financing on economic development, Journal of Urban Economics, March 2000, 47 (2), 306-328.

  12. Felix, R. Alison and James R. Hines Jr., Who offers tax-based business development incentives? Journal of Urban Economics, May 2013, 75 (1), 80-91.

  13. Fisher, Peter S. and Alan H. Peters, Industrial incentives: Competition among American states and cities (Kalamazoo, MI: W.E. Upjohn Institute for Employment Research, 1998).

  14. Gentry, William M. And John R. Penrod, The tax benefits of not-for-profit hospitals, in David M. Cutler ed., The changing hospital industry: Comparing not-for-profit and for-profit institutions (Chicago: University of Chicago Press, 2000), 285-324.

  15. Gibson, Diane, Neighborhood characteristics and the targeting of tax increment financing in Chicago, Journal of Urban Economics, September 2003, 54 (2), 309-327.

  16. Halper, Zach, Maine nonprofits targeted in property tax plan, Nonprofit Times, January 28, 2015, available at http://www.thenonprofittimes.com/news-articles/maine-nonprofitstargeted -property-tax-plan/ (last accessed January 31, 2015).
    Paper not yet in RePEc: Add citation now
  17. Hansmann, Henry, The effect of tax exemption and other factors on the market share of nonprofit versus for-profit firms, National Tax Journal, March 1987, 40 (1), 71-82.
    Paper not yet in RePEc: Add citation now

  18. Hanson, Andrew, Local employment, poverty, and property value effects of geographicallytargeted tax incentives: An instrumental variables approach, Regional Science and Urban Economics, November 2009, 39 (6), 721-731.

  19. Hospital Council v. City of Pittsburgh, 949 F. 2d 83 (3rd Cir. 1991).
    Paper not yet in RePEc: Add citation now

  20. Hoyt, William H., Property taxation, Nash equilibrium, and market power, Journal of Urban Economics, July 1991, 30 (1), 123-131. Internal Revenue Code 501(c)(3).

  21. Kenyon, Daphne A. and Adam H. Langley, Payments in lieu of taxes: Balancing municipal and nonprofit interests, Lincoln Institute of Land Policy, Policy Focus Report PF 028, 2010.
    Paper not yet in RePEc: Add citation now
  22. Langley, Adam H., Daphne A. Kenyon, and Patricia C. Bailin, Which nonprofits make PILOTs and which localities receive them, State Tax Notes, October 1, 2012, 137 (1), 31-43.
    Paper not yet in RePEc: Add citation now
  23. Leland, Pamela, Payments-in-lieu-of-taxes: A revenue-generating strategy for central cities, in Fritz W. Wagner ed., Revitalizing the city (Armonk, NY: M.E. Sharpe, 2005), 201-225.
    Paper not yet in RePEc: Add citation now
  24. Leland, Pamela, PILOTs: The large-city experience, in Evelyn Brody ed., Property-tax exemption for charities: Mapping the battlefield (Washington DC: Urban Institute Press, 2002), 193-210.
    Paper not yet in RePEc: Add citation now
  25. Levitz, Jennifer, Maine Gov. LePage wants to tax big nonprofits, The Wall Street Journal, January 23, 2015 available at http://www.wsj.com/articles/maine-gov-lepage-wants-totax -big-nonprofits-1422048040 (Last accessed January 31, 2015).
    Paper not yet in RePEc: Add citation now

  26. Man, Joyce Y., Fiscal pressure, tax competition and the adoption of tax increment financing, Urban Studies, June 1999, 36 (7), 1151-1167.

  27. Massachusetts Department of Revenue, Division of Local Services, A study of charitable and educational property tax exemptions, 2003. http://leesix.com/images/Exempt%20Property%20report%20%282%29.pdf Massachusetts General Laws Annotated.
    Paper not yet in RePEc: Add citation now
  28. Massachusetts House Bill 624, 181st General Court (1997).
    Paper not yet in RePEc: Add citation now

  29. Neumark, David and Jed Kolko, Do enterprise zones create jobs? Evidence from California’s enterprise zone program, Journal of Urban Economics, July 2010, 68 (1), 1-19.

  30. Northwestern University v. City of Evanston, 2001 WL 219632 (N.D. Ill. March 6, 2001) O’Keefe, Suzanne, Job creation in California’s enterprise zones: A comparison using a propensity score matching model, Journal of Urban Economics, January 2004, 55 (1), 131-150.
    Paper not yet in RePEc: Add citation now

  31. Papke, Leslie E., Tax policy and urban development: Evidence from the Indiana enterprise zone program, Journal of Public Economics, May 1994, 54 (1), 37-49.

  32. Pomp, Richard D., State tax reform: Proposals for Wisconsin, Marquette Law Review, 2004, 88 (1), 45-91. Radnor Township School District v. Valley Forge Military Academy 58 Del.Co. 319, 59 Pa.DD.
    Paper not yet in RePEc: Add citation now
  33. Rakow, Ronald W., Payments in lieu of taxes: The Boston experience, Lincoln Institute of Land Policy, Land Lines, January 2013, 25 (1), 2-7.
    Paper not yet in RePEc: Add citation now

  34. Rohlin, Shawn, Stuart S. Rosenthal, and Amanda Ross, Tax avoidance and business location in a state border model, Journal of Urban Economics, September 2014, 83, 34-49.

  35. Rokoff, Gerald, Note, Alternatives to the university property tax exemption, Yale Law Journal, November 1973, 83 (1), 181-196.
    Paper not yet in RePEc: Add citation now
  36. Schiller, Zach and Chris Hileman, Hospitals would owe millions if exempt properties were taxed, Policy Matters Ohio, Tax Policy (December 2013). Available at http://www.policymattersohio.org/hospitals-dec2013#_ftn2 (last accessed January 27, 2014).
    Paper not yet in RePEc: Add citation now
  37. Tartakoff, Joseph M., Harvard reaches PILOT deal with city, The Harvard Crimson, (February 2, 2005) available at http://www.thecrimson.com/article/2005/2/2/harvard-reaches-pilotdeal -with-city/ (last accessed, January 27, 2014).
    Paper not yet in RePEc: Add citation now
  38. Town of Andover, Massachusetts, PILOTs: Payments in lieu of taxes, Andover Town Manager’s Office (July, 2013).
    Paper not yet in RePEc: Add citation now

  39. Wilson, John D., A theory of interregional tax competition, Journal of Urban Economics, May 1986, 19 (3), 296-315.

  40. Wilson, John Douglas and David E. Wildasin, Capital tax competition: Bane or boon? Journal of Public Economics, June 2004, 88 (6), 1065-1091.

  41. Zodrow, George R. and Peter Mieszkowski, Pigou, Tiebout, property taxation and the underprovision of local public goods, Journal of Urban Economics, May 1986, 19 (3), 356370.

Cocites

Documents in RePEc which have cited the same bibliography

  1. Is Tax Competition Strategic? Spatial Distributions of Business Property Tax Abatements in the Chicago Suburbs. (2021). Weber, Rachel ; Merriman, David ; Drucker, Joshua ; Funderburg, Richard.
    In: Economic Development Quarterly.
    RePEc:sae:ecdequ:v:35:y:2021:i:1:p:66-83.

    Full description at Econpapers || Download paper

  2. .

    Full description at Econpapers || Download paper

  3. Local taxes and political influence: evidence from locally dominant firms in German municipalities. (2017). Bischoff, Ivo ; Krabel, Stefan.
    In: International Tax and Public Finance.
    RePEc:kap:itaxpf:v:24:y:2017:i:2:d:10.1007_s10797-016-9419-y.

    Full description at Econpapers || Download paper

  4. Are PILOTs property taxes for nonprofits?. (2016). Hines, James ; Horwitz, Jill R ; Fei, Fan .
    In: Journal of Urban Economics.
    RePEc:eee:juecon:v:94:y:2016:i:c:p:109-123.

    Full description at Econpapers || Download paper

  5. Are PILOTs Property Taxes for Nonprofits?. (2015). Hines, James ; Fei, Fan ; Horwitz, Jill R..
    In: NBER Working Papers.
    RePEc:nbr:nberwo:21088.

    Full description at Econpapers || Download paper

  6. The Alchemy of Local Economic Development. (2014). .
    In: Economic Development Quarterly.
    RePEc:sae:ecdequ:v:28:y:2014:i:3:p:206-219.

    Full description at Econpapers || Download paper

  7. Testing Rubin’s Model 25 Years Later. (2013). .
    In: Economic Development Quarterly.
    RePEc:sae:ecdequ:v:27:y:2013:i:4:p:301-315.

    Full description at Econpapers || Download paper

  8. What Do We Know About Corporate Tax Competition?. (2013). Loretz, Simon ; Devereux, Michael.
    In: National Tax Journal.
    RePEc:ntj:journl:v:66:y:2013:i:3:p:745-774.

    Full description at Econpapers || Download paper

  9. Who offers tax-based business development incentives?. (2013). Hines, James ; Felix, Alison.
    In: Journal of Urban Economics.
    RePEc:eee:juecon:v:75:y:2013:i:c:p:80-91.

    Full description at Econpapers || Download paper

  10. What do we know about corporate tax competition?. (2012). Loretz, Simon ; Devereux, Michael.
    In: Working Papers.
    RePEc:btx:wpaper:1229.

    Full description at Econpapers || Download paper

  11. Who Offers Tax-Based Business Development Incentives?. (2011). Hines, James ; Felix, Alison ; James R. Hines, Jr., .
    In: NBER Working Papers.
    RePEc:nbr:nberwo:17466.

    Full description at Econpapers || Download paper

  12. Who offers tax-based business development incentives?. (2011). Hines, James ; Felix, Alison ; James R. Hines, Jr., .
    In: Research Working Paper.
    RePEc:fip:fedkrw:rwp11-05.

    Full description at Econpapers || Download paper

  13. Tax Increment Financing in Missouri: An Analysis of Determinants, Competitive Dynamics, Equity, and Path Dependency. (2010). .
    In: Economic Development Quarterly.
    RePEc:sae:ecdequ:v:24:y:2010:i:2:p:169-179.

    Full description at Econpapers || Download paper

  14. Measuring the Distribution of Economic Development Tax Incentive Intensity. (2010). Russell, Blair D. ; Petras, Trida L ; Greenbaum, Robert T..
    In: Economic Development Quarterly.
    RePEc:sae:ecdequ:v:24:y:2010:i:2:p:154-168.

    Full description at Econpapers || Download paper

  15. Estimating the Determinants of Property Reassessment Duration: An Empirical Study of Pennsylvania Counties. (2010). Stine, William F..
    In: Journal of Regional Analysis and Policy.
    RePEc:ags:jrapmc:132450.

    Full description at Econpapers || Download paper

  16. Is there evidence of strategic corporate tax interaction among EU countries?. (2008). Ruiz, Fernando ; Gerard, Marcel.
    In: MPRA Paper.
    RePEc:pra:mprapa:10094.

    Full description at Econpapers || Download paper

  17. La concurrence fiscale entre communes est-elle plus intense en milieu urbain qu’en milieu rural ?. (2006). Paty, Sonia ; Cassette, Aurélie.
    In: Cahiers d'Economie et Sociologie Rurales.
    RePEc:rae:jouces:v:78:y:2006:p:5-30.

    Full description at Econpapers || Download paper

  18. La concurrence fiscale entre communes est-elle plus intense en milieu urbain qu’en milieu rural ?. (2006). Paty, Sonia ; Cassette, Aurélie.
    In: Cahiers d'Economie et de Sociologie Rurales (CESR).
    RePEc:ags:inrace:201679.

    Full description at Econpapers || Download paper

  19. Variation in Property Tax Abatement Programs Among States. (2005). .
    In: Economic Development Quarterly.
    RePEc:sae:ecdequ:v:19:y:2005:i:2:p:157-173.

    Full description at Econpapers || Download paper

  20. Choix d’imposition et interactions spatiales entre collectivités locales : un test sur les départements français. (2005). Paty, Sonia ; Reulier, Emmanuelle ; Leprince, Matthieu .
    In: Discussion Papers (REL - Recherches Economiques de Louvain).
    RePEc:ctl:louvre:2005013.

    Full description at Econpapers || Download paper

  21. Externalités fiscales horizontales et verticales. Où en est la théorie du fédéralisme financier ?. (2005). Rocaboy, Yvon ; Paty, Sonia ; Madiès, Thierry.
    In: Revue d'économie politique.
    RePEc:cai:repdal:redp_151_0017.

    Full description at Econpapers || Download paper

  22. Choix dimposition et interactions spatiales entre collectivités locales. Un test sur les départements français. (2005). Paty, Sonia ; Leprince, Matthieu ; Reulier, Emmanuelle .
    In: Recherches économiques de Louvain.
    RePEc:cai:reldbu:rel_711_067.

    Full description at Econpapers || Download paper

  23. Empirical Evidence Regarding El Paso Property Tax Abatements: 1988-2001. (2004). Fullerton, Thomas.
    In: Public Economics.
    RePEc:wpa:wuwppe:0405007.

    Full description at Econpapers || Download paper

  24. Neighborhood characteristics and the targeting of tax increment financing in Chicago. (2003). Gibson, Diane .
    In: Journal of Urban Economics.
    RePEc:eee:juecon:v:54:y:2003:i:2:p:309-327.

    Full description at Econpapers || Download paper

  25. Do primary energy resources influence industry location?. (2002). Orlando, Michael ; Martinek, Jason P..
    In: Economic Review.
    RePEc:fip:fedker:y:2002:i:qiii:p:27-44:n:v.87no.3.

    Full description at Econpapers || Download paper

  26. Bidding for Business: New Evidence on the Effect of Locally Offered Economic Development Incentives in a Metropolitan Area. (2001). Wassmer, Robert ; Anderson, John.
    In: Economic Development Quarterly.
    RePEc:sae:ecdequ:v:15:y:2001:i:2:p:132-148.

    Full description at Econpapers || Download paper

  27. Relocation Subsidies: Regional Growth Policy or Corporate Welfare?. (2000). .
    In: Review of Radical Political Economics.
    RePEc:sae:reorpe:v:32:y:2000:i:3:p:437-447.

    Full description at Econpapers || Download paper

  28. The Effects of Business Assistance Programs on Employment Growth in Maine Establishments. (2000). Gabe, Todd.
    In: MPRA Paper.
    RePEc:pra:mprapa:65983.

    Full description at Econpapers || Download paper

  29. The Effects of Tax Increment Financing on Economic Development. (2000). Merriman, David ; Dye, Richard F..
    In: Journal of Urban Economics.
    RePEc:eee:juecon:v:47:y:2000:i:2:p:306-328.

    Full description at Econpapers || Download paper

  30. Fiscal Pressure, Tax Competition and the Adoption of Tax Increment Financing. (1999). .
    In: Urban Studies.
    RePEc:sae:urbstu:v:36:y:1999:i:7:p:1151-1167.

    Full description at Econpapers || Download paper

  31. Tax Increment Financing: Municipal Adoption and Effects On Property Value Growth. (1998). .
    In: Public Finance Review.
    RePEc:sae:pubfin:v:26:y:1998:i:6:p:523-547.

    Full description at Econpapers || Download paper

  32. Discussion [of the Effects of State and Local Public Services on Economic Development by Ronald C. Fisher]. (1997). Bartik, Timothy.
    In: Upjohn Working Papers and Journal Articles.
    RePEc:upj:weupjo:tjb1997.

    Full description at Econpapers || Download paper

  33. Concurrence fiscale et intercommunalité. (1997). Madiès, Thierry ; Madies, Thierry.
    In: Revue de l'OFCE.
    RePEc:prs:rvofce:ofce_0751-6614_1997_num_63_1_1478.

    Full description at Econpapers || Download paper

  34. Effects of state and local public services on economic development. (1997). Fisher, Ronald.
    In: New England Economic Review.
    RePEc:fip:fedbne:y:1997:i:mar:p:53-82.

    Full description at Econpapers || Download paper

Coauthors

Authors registered in RePEc who have wrote about the same topic

Report date: 2024-12-15 18:11:57 || Missing content? Let us know

CitEc is a RePEc service, providing citation data for Economics since 2001. Sponsored by INOMICS. Last updated October, 6 2023. Contact: CitEc Team.