Introduction to Special Issue: Split-Rate Taxation

The articles in this volume were originally commissioned as part of a major study of split-rate taxation in Detroit. That study was published by the Lincoln Institute of Land Policy in 2022 as, “ Split-Rate Property Taxation in Detroit: Findings and Recommendations. ” To inform the research under-taken for that study, and to provide key inputs for the simulation modeling of a split-rate tax system for the City of Detroit, three technical papers were written by leading experts in public fi nance. Those papers have been sub-jected to revision and peer review for this volume. Each paper makes impor-tant contributions to our understanding of the ways that split-rate taxation can bene fi t local governments in legacy cities as they seek to promote eco-nomic growth.