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1. Improving the Accuracy of Downtown Land Assessments

   Documentos de Trabalho
   Novembro 1999
   Richard Ashley, Florenz Plassmann, and Nicolaus Tideman

   A tax that is levied on the value of land alone, irrespective of any improvements to land, does not cause any economic distortions. Levying such a tax requires an ability to estimate the value of...

2. Public Values and Conservation Land

   A Case Study of the Norumbega Project, Weston, MA
   Documentos de Trabalho
   Setembro 1999
   Charles J. Fausold

   This paper explores public values and attitudes toward conservation land by tracing the history of a proposed conversion of town conservation land to water supply purposes in Weston, Massachusetts....

3. A Politician’s Appraisal of Property Taxation

   Israel’s Experience with the Arnona
   Documentos de Trabalho
   Setembro 1999
   Dan Darin

   Throughout the world, governments are searching for better taxation systems than those we are familiar with to finance the activities of local authorities. Every known local taxation system includes...

4. Local Government, Fiscal Autonomy and Fiscal Stress

   The Case of California
   Documentos de Trabalho
   Agosto 1999
   Jeffrey I. Chapman

   This working paper defines and extends the concepts of local government autonomy and local government fiscal autonomy, examining them as potential necessary conditions for a Tiebout equilibrium. It...

5. The Price Elasticity of the Demand for Residential Land

   Estimation and Implications of Tax Code-Related Subsidies on Urban Form
   Documentos de Trabalho
   Junho 1999
   Joseph Gyourko and Richard Voith

   The paper presents new estimates of the price and income elasticities for residential land which overcome serious econometric problems associated with earlier analyses. Our estimates are based on a...

6. Planning for Sustainable Development

   Measuring Progress in Plans
   Documentos de Trabalho
   Maio 1999
   Philip Berke and Maria Manta

   This study sets forth a set of six principles that define and operationalize the concept of sustainable development. Using these six principles, a sample of 30 comprehensive plans is evaluated to...

7. Legal Suggestions for Enacting Land Value Taxation

   Documentos de Trabalho
   Maio 1999
   Steven B. Cord

   If production is taxed, then producers are penalized, but if locations are taxed, then landowners are encouraged to use their sites more productively, thereby promoting economic growth and jobs. Land...

8. The Potential for a Property Tax in Bosnia and Herzegovina

   Documentos de Trabalho
   Março 1999
   C. Kurt Zorn, Jean Tesche, and Gary C. Cornia

   In November 1995 the Dayton Peace Accords were signed, ending a three-and-one-half-year war in Bosnia and Herzegovina. Despite being constituted as a single country under the Accords, Bosnia and...

9. La captura de plusvalías inmobiliarias en México

   Documentos de Trabalho
   Janeiro 1999
   Manuel Perló Cohen

   Este trabajo constituye un primer acercamiento al tema de los impuestos de plusvalía a la propiedad inmobiliaria en México. La captura de plusvalías se refiere a medidas fiscales empleadas por la...

10. Las contribuciones municipales como instrumentos de captura de plusvalor en Perú

    Documentos de Trabalho
    Janeiro 1999
    Julio Calderón Cockburn

    El artículo "las contribuciones municipales..." presenta el marco legal peruano sobre las municipalidades y sus atribuciones para la recuperación de las inversiones de los...