Taxation Commons^™

Commercial Property Vacancies In American Cities, Emily Dinh

University Honors Theses

This paper examines the alarming impacts of the vacancy phenomenon on commercial properties across American during and after the COVID-19 pandemic. The increase in remote work encourages people to work from home more frequently. This does not only lessen employees' foot traffic to offices, but also disconnects the engagement of consumers and visitors to public areas, such as malls, stores, and other amenities. Many commercial properties have closed, shrunk their operating spaces, or reallocated for safety and security reasons. Reduction in occupancy rate among mentioned properties influences negatively on business owners, their associated partners, residents of the impacted areas, and …

Portland Parks & Recreation: Funding And Financial Impact Analysis, Peter Hulseman, Katelyn Kelley, Hoang Nguyen, Emma Brophy, Northwest Economic Research Center

Northwest Economic Research Center Publications and Reports

For this report, the Northwest Economic Research Center (NERC) investigated six potential revenue generating measures, as requested by Portland Parks and Recreation (PP&R). This research includes an analysis of the revenue potential for each tax, the impacts of compression in property taxes, and an assessment of tax incidence.

Three of the funding options investigated are forms of property tax: a temporary local option tax, a permanent special district tax, and a general bond obligation. Using 2017 property tax data, NERC built a model that simulates these tax increases for each tax lot in Portland. The growth of Assessed Value (AV) …

Tax Competition In The Film Industry, Chelsea Villareal

Anthós

Being one of the largest industries in the world, the film industry remains an economic powerhouse in our society. It’s for this reason that film’s messages are not the only political aspects of their creation. Senators and representatives across the country are increasingly seeing the film industry as key towards economic development. With incentive packages being placed around the country, the politics over the film industry have become an overwhelming power game. Politicians are being threatened with recalls and impeachment to keep their economies afloat during harsh economic times. Without raising taxes, representatives have hit a wall. Increasing debt and …

An Analysis Of The Effect Of State Regulation Of Commercial Income Tax Preparers On The Quality Of Income Tax Returns, Jeanie Grace Sumner

Dissertations and Theses

Occupational regulation of many professions has grown in magnitude and complexity in the past fifty years. Statutes relating to occupational regulation are often implemented by state legislatures without sufficient quantitative analysis.

Prior studies have analyzed the need for regulation to protect consumers. Some research has been published which addresses the differences in the quality of services offered by regulated and unregulated professions. Due to lack of data, the effect of state regulation on commercial income tax preparers has not been quantified.

Recently data from the 1979 cycle of the Taxpayer Compliance Measurement Program (TCMP) has been made available by the …

Evaluation Of Vertical Equity In Residential Property Assessments In The Lake Oswego And West Linn Areas, James G. Strathman, Dirce Toulan

Center for Urban Studies Publications and Reports

This report presents a statistical evaluation of vertical equity in the pattern of residential property assessments in the Lake Oswego, West Linn and nearby unincorporated areas based on an application of the Paglin-Fogarty method to a sample of recent sales. A vertically regressive pattern of inequity in assessments, which is characterized by systemmatic under-assessment of higher-valued properties and overassessment of lower-valued properties, was found. Based on the entire sample, it was estimated that a typical $75,000 property was overassessed by about $4,700, and a typical $175,000 property was underassessed by $8,800.

User Needs Assessment And Technical Issues For A Multipurpose Cadastre For Multnomah County, Oregon, Kenneth Dueker, Larry Conrad, Daniel Kjerne

Center for Urban Studies Publications and Reports

The objectives of this study are: 1) to provide the County Assessor with a survey of the current usage of the assessor's mapping system ; 2) to assess the future data needs of the users based upon implementation of the assessor's plans for a computerized cadastral mapping system, or multipurpose cadastre (MPC}; 3) to identify the locational accuracy requirements of the proposed mapping system; and 4) to identify a strategy to facilitate gradual improvement in accuracy of locational data.

Issues In Design Of A Multipurpose Cadastre, Kenneth Dueker, Daniel Kjerne, Lawrence M. Conrad

Center for Urban Studies Publications and Reports

This paper summarizes a discussion of some of the technical issues which appeared in a report prepared during January-July 1985, by a team of researchers from Port.land State University's Center for Urban Studies under a contract for the Department of Assessment and Taxation of Multnomah County, Oregon. The complete report also covered user needs as identified through a series of interviews of agencies making use of assessor maps.

At some time in the next two or three years, Multnomah County will be eligible for assistance from the Oregon State Department of Revenue (DOR) in reconstructing its cadastral mapping system. Both …

W. S. U'Ren And The Fight For Government Reform And The Single Tax: 1908-1912, David Elvin Lindstrom

Dissertations and Theses

In the study of Oregon politics, the importance of developments in the early twentieth century have been largely overlooked by popular historians. As a result, many have lost the perspective of the sweeping reforms that reformers presented to Oregon's electorate. Another complicating factor is that voters dealing with the issues during the period had such disparaging attitudes towards some of the reforms, that no thought was given to preserving their memory for future generations. In addition, the personal papers of W. S. U'Ren, Oregon's leading reformer, are not available. This makes perspective even more difficult. Therefore, the research problem is …

Income Distribution Effects Of The Urban Property Tax With Emphasis On The Reappraisal Lag: A Theoretical And Empirical Analysis Of The Multnomah County Experience, Michael Steven Fogarty

Dissertations and Theses

There exist a number of factors which operate as potentially significant determinants of the distributional impact of the property tax within any specific urban or metropolitan area. This study is an attempt to explain the income distribution effects of one factor -- the property tax reappraisal lag. The study is limited mainly to the impact of the lag on owners of single-family housing.

An income distribution problem arises because each property subject to the property tax is reappraised only every five or six years. Each Oregon county is divided into five or six maintenance districts to facilitate reappraisal. For example, …