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A Global Compendium and Meta-Analysis of Property Tax Systems
Documentos de TrabalhoJunho 2014Richard AlmyThis report is a global compendium of significant features of systems for recurrently taxing land and buildings. It is based on works in English, many of which were published by the Lincoln Institute...
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Assessing the Theory and Practice of Land Value Taxation
Informes sobre Políticas FundiáriasFevereiro 2010Through an examination of more than 30 countries and several U.S. municipalities that have implemented a land value tax as an alternative to the traditional property tax, this report helps officials...
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Land Taxes and Revenue Needs as Communities Grow and Decline
Evidence from New ZealandDocumentos de TrabalhoJulho 2004Suzi Kerr, Andrew Aitken, and Arthur GrimesNew Zealand is unusual in that nearly 60% of local services are funded from property taxes. These are a mixture of land taxes, capital value taxes, annual rental value taxes and uniform general...
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Property Taxation in New Zealand
Documentos de TrabalhoDezembro 2002William J. McCluskey, with Arthur Grimes and Jason TimminsSince European colonisation of New Zealand in 1840, property taxes have formed the foundation of local authorities’ revenues. Currently, over half of local authority revenues are sourced from...