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An Exploratory Overview of Property Taxation in the Commonwealth of Nations
Documentos de trabajoNoviembre 2005This study provides an overview of the property tax systems in the 53 member states of the Commonwealth of Nations, as well as Zimbabwe (a member state until its withdrawal in 2003) and Montserrat, a...
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An Exploratory Overview of Property Taxation in the Commonwealth of Nations, Appendix 2
Documentos de trabajoNoviembre 2005Appendix 2 to Franzsen and McCluskey working paper also posted on this website.
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The Community Land Trust as a Highway Environmental Impact Mitigation Tool
Documentos de trabajoNoviembre 2005Steven C. BourassaThe proposed Newtown Pike Extension in Lexington, Kentucky, has the potential to cause significant displacement of low-income residents. Following Executive Order 12898, which was signed in 1994,...
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An Exploratory Overview of Property Taxation in the Commonwealth of Nations, Appendix 1
Documentos de trabajoNoviembre 2005Appendix 1 to Franzsen and McCluskey working paper also posted on this website.
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Equity and Efficiency Considerations in Use Value Taxation
Documentos de trabajoNoviembre 2005David C. Soule and Barry BluestoneUse value taxation is used in almost every state in the country to provide property tax relief to owners of farmland, forestland, and, in many cases, land available for recreational use. Created in...
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Valuing Land For Tax Purposes in Traditional Tribal Areas of South Africa Where There Is No Land Market
Documentos de trabajoJunio 2005Michael E. Bell and John H. Bowman with Lindsay C. ClarkSouth Africa envisions extending value-based property taxation, long established in white, urban areas, into rural areas and former black local authority areas (BLAs). Special problems arise in rural...
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Full Disclosure
Unanticipated Improvements in Property Tax UniformityDocumentos de trabajoJunio 2005Gary C. Cornia and Lawrence C. WaltersThis paper contributes to two strands in the property tax literature. One thread considers the effects of full disclosure requirements or “truth in taxation” on the rate of property tax...
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Rural Urbanization and Religious Transformation
A Case Study of Zhangdian TownDocumentos de trabajoMarzo 2005Liu ZhijunThe purpose of this paper is to engage the impact of rural urbanization on the transformation of rural religions based on description of the urbanization situation and religious transformation of a...
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The Value of Open Space
Evidence from Studies of Nonmarket BenefitsDocumentos de trabajoMarzo 2005Virginia McConnell and Margaret WallsOpen space provides a range of benefits to citizens of a community, beyond the benefits that accrue to private landowners. Parks and natural areas can be used for recreation; wetlands and forests...
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Reinventing Conservation Easements
A Critical Examination and Ideas for ReformDocumentos de trabajoMarzo 2005Jeff PidotThis working paper has been published as a Lincoln Institute Policy Focus Report. No recent happening in land conservation rivals the deployment from coast-to-coast of conservation easements. Beyond...
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