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Results
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Identifying the Real Costs and Benefits of Sports Facilities
Documentos de trabajoDiciembre 2002Tim ChapinWhile public spending on sports facilities has been staggering, this economic development strategy is rife with inadequate information on major issues relating to these projects. Decision makers...
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Widening the Net
Extending the Property Tax into Previously Untaxed Areas of South AfricaDocumentos de trabajoDiciembre 2002In South Africa, during apartheid, blacks were typically not permitted private ownership of real property, a distinction that is especially important for consideration of the post-apartheid property...
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Current-Use Property Assessment and Land Development
A Theoretical and Empirical Review of Development PenaltiesDocumentos de trabajoDiciembre 2002During the 15 years after 1982, the developed area of the U.S. grew by more than a third. In addition, developed regions became less densely populated—inevitably resulting in a loss of crop and...
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Property Taxation and Current Use Assessment
A Theoretical NoteDocumentos de trabajoDiciembre 2002Richard W. England and Robert D. MohrThis paper discusses the relationships between property taxation and patterns of land use. In particular, it models a landowner's decision to develop a parcel when she has the option to enroll...
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Property Taxation in New Zealand
Documentos de trabajoDiciembre 2002William J. McCluskey, with Arthur Grimes and Jason TimminsSince European colonisation of New Zealand in 1840, property taxes have formed the foundation of local authorities’ revenues. Currently, over half of local authority revenues are sourced from...
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Taxes on Buildings and Land in a Dynamic Model of Real Estate Markets
Documentos de trabajoDiciembre 2002Alex AnasHenry George’s single tax on land is an elusive concept to implement, because land is occupied by a variety of buildings or is undeveloped. Land value is undefined since the value of the land...
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A Guide to the Structure of Property Tax Abatements in the United States
Documentos de trabajoNoviembre 2002John L. Mikesell, C. Kurt Zorn, Esteban Dalehite, and Sung-Jin ParkProperty tax abatements—full or partial relief from property tax for certain property parcels—constitute an integral component of many state and local economic development programs....
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A Study of European Land Tax Systems
Second Year ReportDocumentos de trabajoSeptiembre 2002P. K. Brown and M. A. HepworthThe research seeks to examine the nature, scope and implementation of property taxation systems in Europe. The paper builds upon research carried out in 1999–2000 by the authors (under the...
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Valuing Land and Improvements
State Laws and Local Government PracticesDocumentos de trabajoJulio 2002David Brunori and Jennifer CarrThis project involved research on the legal requirements and local government practices concerning the valuation of land and improvements for property tax purposes. A majority of states (29)...
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An Empirical Analysis of the Incidence of Location on Land and Building Values
Documentos de trabajoMayo 2002Robert J. GloudemansAlthough it is universally acknowledged that property values are first and foremost a function of location, the extent to which location affects land versus building values has not been empirically...
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