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1. How Land Value Capture Can Pay for Infrastructure, Affordable Housing, and Public Services

   Revista Land Lines
   Setembro 2022
   By Will Jason, September 14, 2022

   As cities and towns seek funding for transportation, parks, affordable housing, and other public goods, they often overlook one of their most valuable assets—land. A new Policy Focus Report from the Lincoln Institute of Land Policy shows how local governm

2. Split-Rate Property Taxation in Detroit

   Findings and Recommendations
   Outro
   Abril 2022
   John E. Anderson and Nick Allen

   Collecting more taxes on fewer properties has created significant challenges for residents and investors in Detroit. This study covers subjects of central importance to the City of Detroit: tax delinquency, business formation, and property value effects.

3. Split-Rate Taxation

   Impacts on Tax Base
   Documentos de Trabalho
   Janeiro 2021
   Zhou Yang and Zackary Hawley

   Municipalities debating land value taxation or split-rate taxation need empirical evidence to understand how the transition of property tax regimes will affect their tax base. Using a valuable data...

4. Split-Rate Taxation and Business Establishment Location

   Evidence from the Pennsylvania Experience
   Documentos de Trabalho
   Janeiro 2021
   Andrew Hanson

   This paper estimates the relationship between business establishment location and split-rate property taxation. Using variation in split-rate adoption and intensity by municipalities across...

5. Assessment of Property Tax Reductions on Tax Delinquency, Tax Foreclosure, and Home Ownership

   Documentos de Trabalho
   Janeiro 2021
   Fernanda Alfaro, Dusan Paredes, and Mark Skidmore

   In this report, we provide an evaluation of the impacts in Detroit of reductions in residential effective tax rates on tax delinquency, property tax foreclosure, and homeownership. The decline in...

6. The Economics of Efficient Taxes on Land

   Documentos de Trabalho
   Janeiro 1995
   Nicolaus Tideman

   Land can be taxed in a number of different ways. This review is concerned with taxes on land that have little or no detrimental effect on economic incentives. Therefore, it concentrates on taxes on...

7. Evidence on the Distributional Effects and Administrative Feasibility of a Land Value Tax

   Who Wins, Who Loses, and Can It Happen?
   Documentos de Trabalho
   Junho 2009
   Elizabeth Plummer

   This study examines how replacing a uniform property tax with a land value tax would shift the tax burden. Most empirical studies that examine land value tax focus on the land value tax’s...

8. Biases in Analysis of Split-Rate Property Tax Reforms

   Hawaii’s Experience 1963-1979
   Documentos de Trabalho
   Março 2009
   Sally Kwak

   Some localities levy split-rate property taxes, with one rate on land and another on improvements. Simple economic theory suggests this type of tax increases land use efficiency while reducing sprawl...

9. Further Development and Practical Application of Market-Based Land Mass Appraisal On-Line System for Land Taxation

   Documentos de Trabalho
   Janeiro 2008
   Arturas Kaklauskas, Arvydas Bagdonavicius and Albina Aleksiene

   Multiple Criteria Value Model was developed. Analysis of criteria system being used by Lithuanian State Enterprise Centre of Registers for mass valuation of land was performed. Proposal and...

10. The Land Tax Is Pretty Neutral

    Documentos de Trabalho
    Setembro 2008
    N. Edward Coulson and Herman Li

    The inelastic supply of land suggests that taxation of land might be neutral. Feldstein (1977) suggests otherwise, in that taxation reduces risk, and this may raise demand among risk-averse lenders....