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Further Development and Practical Application of Market-Based Land Mass Appraisal On-Line System for Land Taxation
Documentos de TrabalhoJaneiro 2008Arturas Kaklauskas, Arvydas Bagdonavicius and Albina AleksieneMultiple 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...
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The Land Tax Is Pretty Neutral
Documentos de TrabalhoSetembro 2008N. Edward Coulson and Herman LiThe 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....
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Land Value Taxation
An Annotated BibliographyDocumentos de TrabalhoFevereiro 2008Kent R. Grote and Richard F. DyeThis paper lists over 350 books, articles, and papers on land value taxation with annotations.