Buscar

Results

1. Legal Issues in Property Valuation and Taxation

   Cases and Materials
   Livros
   Janeiro 2006
   Joan Youngman, with a new foreword by David Brunori

   This "go-to" book for lawyers, law students, and policy makers brings together important legal cases and materials on the fundamental legal issues concerning valuation, tax poplicy, and the...

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...

3. Land Value Taxation in Britain

   Experience and Opportunities
   Livros
   Abril 2004
   Owen Connellan, with Nathaniel Lichfield, Frances Plimmer, and Tony Vickers

   Attempts at introducing land value taxation (LVT) in the United Kingdom demonstrate a long and varied history. Land Value Taxation in Britain considers this history and how LVT may be particularly...

4. Valuing Land and Improvements

   State Laws and Local Government Practices
   Documentos de Trabalho
   Julho 2002
   David Brunori and Jennifer Carr

   This project involved research on the legal requirements and local government practices concerning the valuation of land and improvements for property tax purposes. A majority of states (29)...

5. The Legal Requirements Regarding Valuation of Land and Improvements for Property Tax Purposes

   Documentos de Trabalho
   Setembro 2001
   David Brunori and Jennifer Carr

   This paper investigates two main questions regarding the state-level requirements governing the valuation of land and improvements for property tax purposes. First, does state law directly or...

6. Equity and Fairness Within Ad Valorem Real Property Taxes

   Documentos de Trabalho
   Junho 2000
   Frances Plimmer, William J. McCluskey, and Owen Connellan

   This working paper reports on inequitable and unfair aspects in the extant design and operation of domestic property taxation systems in the United Kingdom. It examines previous attempts in property...

7. La reforma del impuesto predial de base suelo en Tijuana y Ensenada, Baja California

   Documentos de Trabalho
   Janeiro 2000
   Manuel Perló Cohen and Luis R. Zamorano Ruiz

   El objetivo central del presente trabajo es analizar los procesos de reforma fiscal inmobiliaria sustentados en la base de valor suelo que tuvieron lugar en las ciudades de Tijuana y Ensenada desde...

8. Land Value Taxation in Indiana

   Challenges and Issues
   Documentos de Trabalho
   Janeiro 2000
   Jeff Wuensch, Frank Kelly, and Thomas Hamilton

   In 1998, the Indiana State Supreme Court ruled that the state’s real estate manual violated the state constitution because it was too subjective, lacked meaningful reference to property wealth...

9. 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...

10. La reforma al sistema fiscal sobre la propiedad inmobliaria en Mexicali

    1989–1998
    Documentos de Trabalho
    Janeiro 1999
    Manuel Perló Cohen and Luis R. Zamorano Ruiz