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1. Equity and Efficiency Considerations in Use Value Taxation

   Documentos de Trabalho
   Novembro 2005
   David C. Soule and Barry Bluestone

   Use 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...

2. Full Disclosure

   Unanticipated Improvements in Property Tax Uniformity
   Documentos de Trabalho
   Junho 2005
   Gary C. Cornia and Lawrence C. Walters

   This 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...