Introduction
Evelyn Brody
PART I: Framework and Structure
1 The Legal Structure of Property-Tax Exemption
Janne Gallagher
2 The Politics of the Property-Tax Debate: Political Issues
Joan M. Youngman
3 Local Government Finance and the Economics of Property-Tax Exemption
Dick Netzer
4 What Is the Property-Tax Exemption Worth?
Joseph J. Cordes, Marie Gantz, and Thomas Pollak
PART II: Contrasting Theories of Exemption Law
5 Efficiency and Benevolence: Philanthropic Tax Exemptions in 19th-Century America
Stephen Diamond
6 Legal Theories of Tax Exemption: A Sovereignty Perspective
Evelyn Brody
7 The Special Case of Churches
Deirdre Dessingue
PART III: The Economic War within the States: Exemption Battles and PILOTs
8 PILOTs: The Large-City Experience
Pamela Leland
9 PILOTs: Philadelphia and Pennsylvania
David B. Glancey
10 PILOTs: Hartford and Connecticut
Nicholas R. Carbone and Evelyn Brody
11 Is Tax Exemption Intrinsic or Contingent? Tax Treatment of Voluntary Associations, Nonprofit Organizations, and Religious Bodies in New Haven, Connecticut, 1750-2000
Peter Dobkin Hall
PART IV: Exploring Future Directions
12 Impact Fees: An Alternative to PILOTs
Woods Bowman
13 Targeting the Charitable Property-Tax Exemption to Collective Goods
Robert T. Grimm, Jr.
Commentaries
1. Property-Tax Exemption for Charities: The Minnesota Experience
Daniel Salomone
2. A Public-Choice Approach to Explaining Exemptions and PILOTs
David L. Sjoquist
3. Reform as Preservation
Edward A. Zelinsky
4. The Charitable Real Property-Tax Exemption as a Tax Base-Defining Provision
Peter Swords
5. The Collision between Nonprofits and Cities over the Property Tax: Possible Solutions
Richard D. Pomp
About the Editor
About the Contributors
Index
