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Property Taxes In Mountain West Cities, 2022, Annie Vong, Caitlin J. Saladino, William E. Brown Jr.

Housing & Real Estate

This fact sheet examines data on homestead, apartment building, and commercial property tax rates for five cities in the Mountain West: Phoenix, AZ; Denver, CO; Las Vegas, NV; Albuquerque, NM; and Salt Lake City, UT). The fact sheet compares the average tax bill for homestead properties and median home values reported in “50-State Property Tax Comparison Study For Taxes Paid in 2022,” an August 2023 report from the Lincoln Institute of Land Policy and Minnesota Center for Fiscal Excellence.

The Economics Of Immigration Reform, Howard F. Chang

All Faculty Scholarship

In this article, I draw upon economic theory and recent empirical work on the economic and fiscal effects of immigration to evaluate some recent proposals for immigration reform in terms of their effects on the economic welfare of natives in the United States. In particular, I consider the Reforming American Immigration for a Strong Economy (RAISE) Act, a bill that would cut immigration to half of its current level. President Donald Trump has endorsed the RAISE Act and has insisted that many of its provisions be part of any legislation legalizing the status of unauthorized immigrants granted relief under the …

Cigarette Taxes And Illicit Trade In Europe Online Appendix, James Prieger, Jonathan D. Kulick

School of Public Policy Working Papers

Cigarettes are highly taxed in Europe to discourage tobacco use and to fund public-health measures to mitigate the harms from tobacco consumption. At higher prices some consumers substitute more toward illicit cigarettes. We find that raising prices in any one country would lead to substantial increases in the expected illicit market share and volume in that country. This appendix contains more complete information about the data and additional regressions to which the article published in Economic Inquiry (and also available in earlier form as School of Public Policy Working Paper 60) refers.

Brief Amicus Curiae Of The Honorable Margaret W. Hassan Governor Of The State Of New Hampshire In Support Of The Plaintiffs/Cross-Appellants, Lucy C. Hodder, John M. Greabe

Law Faculty Scholarship

SUMMARY OF ARGUMENT

The Governor confines her argument in this amicus brief to whether the superior court correctly concluded that the education tax credit program enacted under RSA § 77-G violates Article 83 insofar as it permits organizations authorized to receive donations subsidized by the credit to use those donations to fund student scholarships to religious, non-public schools. In the Governor’s view, the superior court’s finding of unconstitutionality was correct.

In its text, structure, and history (including its interpretive history), the New Hampshire Constitution significantly differs from the First Amendment’s Establishment Clause with respect to the question whether revenue generated …

Can America Govern Itself?: Deficits, Debt, And Delay, Ron Haskins

Brookings Scholar Lecture Series

America has now been in the throes of a deficit and debt crisis for nearly a decade. Over the last three years, the federal government has tied itself in knots trying to reach a long-term solution. Any effective solution will involve tax increases and entitlement cuts. But both parties have been unwilling to openly bargain about either the tax increases or spending cuts they are willing to consider as part of a grand bargain. Why are both parties being so intransigent? What are the prospects for a grand bargain and what might it look like? What are the consequences if …

Technical Bulletins: Sales Tax Revenue: How To Get Your Fair Share (2013), Al Major

MTAS Publications: Technical Bulletins

The best way to maximize your city's local sales tax is to review the state's record of business locations (situs report) and correct any errors.

Technical Bulletins: State Tax Rate On Utility Sales To Manufacturers (2012), Al Major

MTAS Publications: Technical Bulletins

State law limits both state and local sales taxes on water, gas, electricity, and other energy sources used by manufacturers. Your city needs to ensure that your utility billing system reflects these different rates. The streamlined sales tax act is scheduled to take effect on July 1, 2013.

Technical Bulletins: State Street Aid Fund Revenues And Expenditures: On The Road To Understanding (2012), Ron Darden

MTAS Publications: Technical Bulletins

The Tennessee Legislature authorized the state to distribute a portion of the proceeds from the state gasoline fuel taxes to incorporated cities and towns for use on municipal streets. The current allocation to cities is based on $25.54 per capita.

Hot Topic: State-Shared Taxes And Appropriations (2012-2013) (Revised), Brad Harris

MTAS Publications: Hot Topics

Based on economic projections for FY 2013, municipalities are expected to receive approximately $106.30 per capita for the fiscal year beginning July 1, 2012.

Technical Bulletins: Hotel-Motel Tax In Tennessee Cities (2012), Ron Darden

MTAS Publications: Technical Bulletins

This report discusses how cities levy the hotel-motel tax, limitations on levy of the tax, exceptions, collecting the tax and estimating proceeds from the tax, and includes a list of Tennessee city and county hotel-motel tax rates.

Hot Topic: State-Shared Taxes And Appropriations, Brad Harris

MTAS Publications: Hot Topics

Based on economic projections for FY 2013, municipalities are expected to receive approximately $106.25 per capita for the fiscal year beginning July 1, 2012.

Technical Bulletins: Hotel-Motel Tax In Tennessee Cities (2011), Ron Darden

MTAS Publications: Technical Bulletins

The proceeds from the hotel-motel tax can be used for purposes authorized in your enacting ordinance, private act, or general law.

Hot Topic: State-Shared Taxes And Appropriations (2011-2012), Dick Phebus

MTAS Publications: Hot Topics

Based on economic projections for FY 2012, municipalities are expected to receive approximately $104.93 per capita for the fiscal year beginning July 1, 2011.

Hot Topic: Irs Releases 2011 Withholding Tables, Dick Phebus

MTAS Publications: Hot Topics

The new withholding tables are to be implemented as soon as January 1, 2011, but no later than January 31, 2011.

Technical Bulletins: Irs Rules For Diesel Fuel And Gasoline Purchases (2010), Ron Darden

MTAS Publications: Technical Bulletins

Gasoline, diesel, and certain other fuels purchased for the exclusive use of a state or local government are exempt from the federal excise taxes on those fuels.

Technical Bulletins: Hotel-Motel Tax In Tennessee Cities (2010), Ron Darden

MTAS Publications: Technical Bulletins

The proceeds from the hotel-motel tax can be used for purposes authorized in your enacting ordinance, private act, or general law.

Technical Bulletins: State Street Aid Fund Revenues And Expenditures On The Road To Understanding (2010), Ron Darden

MTAS Publications: Technical Bulletins

The Tennessee Legislature authorized the state to distribute a portion of the proceeds from the state gasoline fuel taxes to incorporated cities and towns for use on municipal streets. The current allocation to cities is based on $26.08 per capita.

Deficits And Disaster, Ron Haskins

Brookings Scholar Lecture Series

The nation’s deficit path is unsustainable. The public debt is likely to increase by $1 trillion per year until 2020, and then increase at an ever increasing rate after that. Far from helping the nation address its exploding deficit, the last two administrations and every congress since 2000 have taken actions that have intensified the problem. It is time for Americans to face the high probability that due most fundamentally to their continuing demand for high spending and low taxes, sometime in the next decade or so one or more catastrophes will strike America. This presentation will lay out the …

Hot Topic: State Shared Taxes And Appropriations (2010-2011), Dick Phebus

MTAS Publications: Hot Topics

Based on economic projections for FY 2011, municipalities are expected to receive approximately $104.02 per capita for the fiscal year beginning July 1, 2010.

Irs Regulations On Personal Use Of City-Owned Vehicles: Employer's Guide To Fringe Benefits (2010), Ron Darden

MTAS Publications: Full Publications

The personal use of a city-owned vehicle is taxable to the employee.

Slides: Costs And Benefits Of Development: An Industry Perspective, Glenn Vawter

The Promise and Peril of Oil Shale Development (February 5)

Presenter: Glenn Vawter, Executive Director, National Oil Shale Association

12 slides

Thomas, Peter (Mrs.) (Sc 2127), Manuscripts & Folklife Archives

Manuscript Collection Finding Aids

Finding aid and scan (Click on "Additional Files" below) for Manuscripts Small Collection 2127. Letter, 10 August 1889, from Mrs. Peter Thomas, Bowling Green, Kentucky to the Mayor & Board of Councilmen protesting a finding that she is located outside the city for the purposes of water service, but inside the city for purposes of taxation.

Technical Bulletins: Irs Rules For Diesel Fuel And Gasoline Purchases (2009), Ron Darden

MTAS Publications: Technical Bulletins

Gasoline, diesel, and certain other fuels purchased for the exclusive use of a state or local government are exempt from the federal excise taxes on those fuels.

Hotel-Motel Tax In Tennessee Cities (2009), Ron Darden

MTAS Publications: Full Publications

The proceeds from the hotel-motel tax can be used for purposes authorized in your enacting ordinance, private act, or general law.

Hot Topic: State Shared Taxes And Appropriations (2009-2010), Dick Phebus

MTAS Publications: Hot Topics

Based on economic projections for FY 2010, municipalities are expected to receive approximately $102.47 per capita for the fiscal year beginning July 1, 2009.

Hot Topic: Interest Rate Set At 7.25 Percent Effective July 1, 2009, On Delinquent Taxes Collected Or Administered By The State Of Tennessee, Dick Phebus

MTAS Publications: Hot Topics

The rate of interest effective July 1, 2009, through June 30, 2010, has been set at 7.25 percent, which is a decrease from last year.

Hot Topic: 1998-1999 State Revenue Estimates, Dick Phebus, Jim Leuty

MTAS Publications: Hot Topics

A summary of what cities can expect to receive from the state shared taxes for the 1998-1999 fiscal year.

Hot Topic: 1999-2000 State Revenue Estimates, Dick Phebus

MTAS Publications: Hot Topics

A summary of what cities can expect to receive from the state shared taxes for the 1999-2000 fiscal year.

Hotel-Motel Tax In Tennessee Cities (2008), Ron Darden

MTAS Publications: Full Publications

The proceeds from the hotel-motel tax can be used for purposes authorized in your enacting ordinance, private act, or general law.

Hot Topic: State Shared Taxes And Appropriations (2008-2009), Dick Phebus

MTAS Publications: Hot Topics

Based on revenue projections for FY 2008-2009, cities are expected to receive approximately $112.46 per capita for the fiscal year beginning July 1, 2008.