Michael Bell
A public finance economist, Michael Bell studies issues related to local property taxes, fiscal federalism, fiscal decentralization and intergovernmental relations.
His interest in local property taxes includes the erosion of the local property tax base in the United States and the implication that has for accountability. He is also interested in the potential benefits and administrative challenges of a land value tax.
He's interested in implementing a local property tax in post-conflict or fragile states where there is no real estate market and a variety of land tenure systems and also the potential benefits of fiscal decentralization and stability in fragile and post-conflict states.
Books
The Property Tax and Local Autonomy, Lincoln Institute of Land Policy, Cambridge, MA, with David Brunori and Joan Youngman, editors, 2010.
Erosion of the Property Tax Base: Trends, Causes and Consequences, Lincoln Institute of Land Policy, Cambridge, MA., with Nancy Y. Augustine, David Brunori and Joan M. Youngman, editors, 2009.
Implementing A Local Property Tax Where There Is No Real Estate Market: The Case of Commonly Owned Land In Rural South Africa, Lincoln Institute of Land Policy, Cambridge, Massachusetts, April 2006, with John H. Bowman.
Journal Articles
“A Note on the Distributional Consequences of Use Value Assessments,” with Daniel Coogan and David Brunori, Public Finance and Management, Volume 14, Number 2, pp. 118-132, 2014.
“Consequences of Assessment Limits,” with Katrina D. Connolly, Public Finance and Management, Volume 14, Number 2, pp. 133-164, 2014.
“Financing Urban Government in Transition Countries: Assessment Uniformity and the Property Tax” with Katrina Connolly, Environment & Planning C: Government & Policy, December 2010.
“Distributional Consequences of Converting the Property Tax to a Land Value Tax: Replication and Extension of England and Zhao,” with John H. Bowman, National Tax Journal, Volume 61, No. 4 Part 1, December 2008, pp. 593-607.
Land Value Taxation and Local General Sales Taxes. Many local governments depend on local general sales taxes for revenues. Using data from two case study counties in Georgia this project explores the implications of eliminating a local general sales tax as a source of local revenue and replacing the lost revenue with an increase tax rate on land values.
Property Tax Expenditure Budget. The local property tax base is slowly being eroded by a variety of state and local policies intended to provide property tax relief to preferential property owners or types of property. For the public and state and local policy makers to make informed decisions about such policies, they need to have better information on the costs of such programs and the distribution of benefits across properties. Using data from two case study counties in New Mexico the project estimates of the distributional consequences of assessment limits imposed on residential properties.
Tax and Expenditure Limitations and Their Effects on Local Finances and Urban Areas
February 02, 2012
The Property Tax and Local Autonomy
April 10, 2010
A Reconnaissance of Alternative Measures of Effective Property Tax Rates
June 02, 2009
Erosion of the Property Tax Base: Trends, Causes, and Consequences
May 15, 2009
May 15, 2009
Comparing Local Government Autonomy Across States
October 01, 2008
Tax and Expenditure Limitations and Local Public Finance
August 30, 2007
Local Democratic Governance: What Is It and How Do We Manage It?
February 26, 2007
The Property Tax: Its Role and Significance in Funding State and Local Government Services
March 30, 2006
Intrametropolitan Area Revenue Raising Disparities and Equities
November 05, 2005
State and Local Infrastructure Financing
November 01, 2005
State and Local Fiscal Policy and Economic Growth and Development
August 11, 2005
State and Local Fiscal Trends and Future Threats
July 01, 2005
The Government of Sudan: Intergovernmental Policies and Issues
February 24, 2005
Fiscal Decentralization In The Sudan: Concepts And Challenges
February 23, 2005
An Analysis of Fiscal Policies in the Sudan: A Pro-poor Perspective - A Discussion Draft
July 09, 2004
Intra-metropolitan Area Fiscal Capacity Disparities and the Property Tax
April 01, 2004
Understanding New Jersey's State and Local Tax System
June 01, 2009
August 01, 2007
State and Local Infrastructure Financing
August 01, 2005
State and Local Fiscal Systems Face the Future
August 01, 2004
August 01, 2004
Fiscal Disparities among Local Governments in Metropolitan Areas: Their Extent and Causes
August 01, 2004
The Effect of State and Local Fiscal Policy on Local Economic Development
August 01, 2004
Intra-Metropolitan Area Fiscal Capacity Disparities and the Property Tax: The Washington DC Region
March 01, 2004