Tax

Choices at a Critical Junction: New York's Mobility and Highway Infrastructure Needs for 2005-2010

Choices at a Critical Junction: New York's Mobility and Highway Infrastructure Needs for 2005-2010
Rudin Center for Transportation Policy and Management, NYU Robert F. Wagner Graduate School of Public Service, March

Schaller, B.
03/01/2005

The report is an analysis of the $17.4 billion capital budget currently proposed for the New York State Department of Transportation for the next five years, and in particular the $5.9 billion proposed for the downstate area. In its review of bridge and roadway trends, the study finds that the improvements in roadways and bridges achieved during the 1990's have begun to erode over the last few years, and the capital budget, as it is currently proposed, would fail to reverse the erosion. The report was written by Bruce Schaller, a Visiting Scholar at NYU Wagner's Rudin Center, who has experience in highway, transit and taxi issues in New York and nationally. Schaller has authored reports on East River bridge tolls, suburban transit access to Lower Manhattan, commuting and the growth of non-work travel in New York City, MTA fare policy and bus rapid transit and numerous other topics.

City Taxes, City Spending: Essays in Honor of Dick Netzer

City Taxes, City Spending: Essays in Honor of Dick Netzer
Northampton, Mass: Edward Elgar Publishing Ltd.,

Schwartz, A.E.
01/01/2004

In a festschrift to Netzer a public finance economist well known for his research on state and local taxation, urban public services, and nonprofit organizations eight chapters apply microeconomics to problems facing urban areas and use statistical analysis to gain insight into practical solutions. The essays look at alternative methods of financing urban government, such as a land value tax and the impact of sales and income taxes on property taxation; at government expenditures, including housing subsidies; and at subsidies to nonprofit arts groups as well as the role of the nonprofit sector in providing K-12 education. Of interest to the fields of public finance, urban economics, and public administration.

The Role of Cities in Providing Housing Assistance: A New York Perspective

The Role of Cities in Providing Housing Assistance: A New York Perspective
In Amy Ellen Schwartz, ed., City Taxes, City Spending: Essays in Honor of Dick Netzer. Northampton, Mass: Edward Elgar Publishing Ltd.,

Ellen, I.G., Schill, M.H., Schwartz, A.E. & Voicu, I.
01/01/2004

In a festschrift to Netzer-a public finance economist well known for his research on state and local taxation, urban public services, and nonprofit organizations-eight chapters apply microeconomics to problems facing urban areas and use statistical analysis to gain insight into practical solutions. The essays look at alternative methods of financing urban government, such as a land value tax and the impact of sales and income taxes on property taxation; at government expenditures, including housing subsidies; and at subsidies to nonprofit arts groups as well as the role of the nonprofit sector in providing K-12 education. Of interest to the fields of public finance, urban economics, and public administration.

Funding Analysis for Long-Term Planning

Funding Analysis for Long-Term Planning
Rudin Center for Transportation Policy & Management, NYU Robert F. Wagner Graduate School of Public Service, July

de Cerreño, A.L.C.
07/01/2003

In existence since 1956, the Highway Trust Fund (HTF) is the source of nearly all federal highway funding and roughly four-fifths of all federal transit funding. The Highway Trust Fund is integral to the long-term transportation planning of all 50 states. However, recent Congressional Budget Office forecasts show that at the current baselines (i.e. spending at currently enacted levels with adjustments for inflation within the context of current tax policies), the Highway Account of the HTF would be depleted by 2006 and the Mass Transit Account would fall to $0 three years later. These projections have been made in the midst of discussions regarding the reauthorization for surface transportation and the looming national needs in transportation that require an estimated average annual investment from all levels of government of between $90.7 billion and $110.9 billion just to maintain the system and between $127.5 billion and $169.5 billion to improve it.

Local Government Finance and the Economics of Property Tax Exemption

Local Government Finance and the Economics of Property Tax Exemption
State Tax Notes, June 23, pp. 1053-1069.

Netzer, D.
06/01/2003

Looks at the role of the property tax exemption for charities in local government finance. If services produced by nonprofits are largely exported from a jurisdiction, then requiring full property taxes or payments in lieu of taxes is a way of exporting local tax burdens.

Dividing the Pie: Placing the Transportation Donor-Donee Debate in Perspective

Dividing the Pie: Placing the Transportation Donor-Donee Debate in Perspective
Rudin Center for Transportation Policy & Management, NYU Robert F. Wagner Graduate School of Public Service, May

Seaman, M. & de Cerreño, A.L.C
05/01/2003

This study looks at the distribution of dollars of federal transportation funding to the states from a number of perspectives. The analysis reveals relative winners and losers at the regional and state level based on various criteria. It also shows that in many respects, New York receives a very low or at best, average apportionment of federal transportation dollars. It also shows that while New York receives more in federal highway funding than it pays in highway taxes, this 'surplus' is dwarfed by the state's overall deficit with Washington, D.C.

Erosion and Reform from the Center in Kenya

Erosion and Reform from the Center in Kenya
in James Wunsch and Dele Olowu, eds., Local Governance in Africa: The Challenges of Democratic Decentralization. Boulder, CO: Lynne Reinner Publishers,

Smoke, P.
01/01/2003

Kenya has a rich history of local governance, both from ethnic-group traditions and the system set up during the British colonial era, when local governments were fairly independence (1963), when Kenya's economy and population growth accelerated, demands were so heavy that some local governments could not deliver key services adequately. This situation, combined with the central government's desire for political consolidation to minimize ethnic power conflicts that increased in the postcolonial era, prompted the government to weaken local authorities. Key services (health, education, major roads) were recentralized, and the local graduated personal tax (GPT) was taken over by the center. Grants were established to compensate local governments for their revenue losses, but they were gradually phased out. Control over local governments expanded, with few spending, revenue, or employment decisions permitted without scrutiny by the Ministry of Local Government (MLG).

Strengthening the Highway Trust Fund: Short-Term Options

Strengthening the Highway Trust Fund: Short-Term Options
New York Transportation Journal, Spring/Summer 2003, Vol. 6, No. 3.

de Cerreño, A.L.C.
01/01/2003

In existence since 1956, the Highway Trust Fund (HTF) is the source of all Federal highway funding and roughly four-fifths of all Federal transit funding. With budgetary firewalls in place since 1998 as a result of the Transportation Equity Act for the 21st Century, the Highway Trust Fund is integral to the long-term transportation planning of all 50 States. However, Congressional Budget Office forecasts show that at current baselines (i.e. spending at currently enacted levels with adjustments for inflation within the context of current tax policies), the HTF will be unable to keep up with national transportation needs.
How to meet these needs - which are projected to require an estimated average annual investment over the next 20 years of between $90.7 billion and $110.9 billion just to maintain the system and between $127.5 billion and $169.5 billion to improve it - is a source of considerable debate. Short-term options that should be seriously considered by both State and Federal governments are raising and indexing motor fuel taxes.

Taxing the Poor: Income Averaging Reconsidered

Taxing the Poor: Income Averaging Reconsidered
40 Harvard Journal on Legislation 395.

Batchelder, L.
01/01/2003

This Article presents an original empirical analysis demonstrating the disproportionate burden taxation of annual income places upon low-income families. The author proposes two simple income averaging devices to redress this effect: averaging the Earned Income Tax Credit over a two-year period and carrying back the standard deduction and personal and dependent exemptions.

The Property Tax, Land Use and Land Use Regulation

The Property Tax, Land Use and Land Use Regulation
Edward Elgar Publishing,

Netzer, D., ed.
01/01/2003

This comprehensive volume of essays by respected scholars in economics and public finance explores the connections among the property tax, land use and regulation. The authors examine the idea that the property tax is used as a partial substitute for land use regulation and other policies designed to affect how land is utilized. Like many economists, the contributors see some type of property taxation as a more efficient means of helping to shape land use. Some of the essays analyze a conventional property tax, while others consider radically different systems of property taxation.

Following an introduction by the book's editor Dick Netzer, the first paper sets the stage by modeling taxes on land and buildings in the context of a dynamic model of real estate markets. The remaining papers examine how various tax mechanisms and non-tax alternatives to regulating and determining land use, such as zoning and private neighborhood associations, complement or substitute for one another. Urban planners and economists interested in local public finance will welcome this wide-ranging review and analysis.

Dick Netzer, a leading public finance economist specializing in state and local issues and urban government, is professor emeritus of economics and public administration at the Wagner Graduate School of Public Service, New York University. He organized a conference sponsored by the Lincoln Institute in Scottsdale, Arizona, in January 2002 and edited the papers presented at that conference for this volume.

 

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