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1. Public Finance Concepts for Planners

   Documentos de trabajo
   Diciembre 2006
   Randall Crane

   What should planners be taught about public finance? This paper has three primary goals: First, to revisit the proper facilitating roles of public planning in the private economy; second, to...

2. Voting for Public Funding of Open Space

   Documentos de trabajo
   Noviembre 2006
   Jeffrey O. Sundberg

   Over one thousand conservation referenda have been on ballots across the country between 2000 and 2005. More than three-quarters of them have been approved by voters. This public form of land...

3. Why So Little Georgism in America?

   Using the Pennsylvania Case Files to Understand the Slow, Uneven Progress of Land Value Taxation
   Documentos de trabajo
   Julio 2006
   Mark Alan Hughes

   Pennsylvania is the only state government in the U.S. to enable split-rate property taxation among its local governments. Since 1913, Pennsylvania has produced a body of sustained outcomes across 33...

4. Application of New Land Value Capture Instruments in Colombia

   Desepaz Case Study — Cali
   Documentos de trabajo
   Junio 2006
   Liliana Bonilla Otoya and Juber Galeano Loaiza

   Applying the new instruments of land value capture in Colombia led not only to the introduction of land price regulation mechanisms and state participation in the creation of urban land value...

5. Does Urban Design Influence Property Values in High-Poverty Urban Neighborhoods?

   Documentos de trabajo
   Mayo 2006
   Brent D. Ryan and Rachel Weber

   The nationwide real estate boom of the 1990s brought new housing development to many formerly distressed urban neighborhoods. Our study investigates the relationship between the urban design and the...

6. Tax and Property Value Effects of Conservation Easements

   Documentos de trabajo
   Mayo 2006
   Jeffrey O. Sundberg and Richard F. Dye

   A variety of tax incentives encourage property owners to place conservation easements on their property. This paper calculates sample tax effects for a range of tax incentives and shows that many...

7. Valuing Land and Improvements in Thin Markets

   Does the Frequency of Sales Cause Property Tax Inequities?
   Documentos de trabajo
   Mayo 2006
   Rachel N. Weber and Daniel P. McMillen

   Few studies have attempted to explain the well-documented tendency for lower-priced properties to receive higher assessment. We argue that the absence of market information and the assessor’s...

8. Improving the Valuation of Large Commercial Properties for Real Estate Tax Purposes

   Documentos de trabajo
   Abril 2006
   Richard Almy

   The aims of this project are to examine systematically methods for valuing large office buildings for property tax purposes, identify issues, evaluate their seriousness, and describe potential...

9. Motor Fuel Taxation, Energy Conservation, and Economic Development

   A Regional Approach
   Documentos de trabajo
   Abril 2006
   Richard W. England

   Combustion of motor fuels has a variety of environmental impacts on local, regional and global scales. Taxing motor fuels more heavily would mitigate those environmental impacts. However, many...

10. Methods of Valuing Land for Real Property Taxation

    An Examination of Practices in States that Require Separate Valuation Of Land and Improvements
    Documentos de trabajo
    Marzo 2006
    Michael E. Bell and John H. Bowman

    In the United States, the same property tax rate applies to land and buildings, except in some Pennsylvania municipalities. Nonetheless, 29 states require separate values for land and buildings....