Showing: All Publications
Implementing a Local Property Tax Where There Is No Real Estate Market
The Case of Commonly Owned Land in Rural South Africa
April 2006, English
This report summarizes what was learned from a workshop held in a tribal area of Limpopo Province, which sought to assist local residents in identifying land attributes that affect the relative desirability of different plots, and to apply those criteria to selected plots as a step toward developing taxable values that are reasonable proxies for market value. Although the focus here is on South Africa, the approach and lessons learned have broader applications in other developing and transitional countries where a modern, mature property tax based on market values is not feasible.
April 2006, English
This report summarizes what was learned from a workshop held in a tribal area of Limpopo Province, which sought to assist local residents in identifying land attributes that affect the relative desirability of different plots, and to apply those criteria to selected plots as a step toward developing taxable values that are reasonable proxies for market value. Although the focus here is on South Africa, the approach and lessons learned have broader applications in other developing and transitional countries where a modern, mature property tax based on market values is not feasible.
Who Pays the Property Tax?
April 2006, English
A critical aspect of the property tax, but one that is rarely addressed in public debate, is its “economic incidence,” or who actually bears the burden of the tax, as opposed to its statutory incidence, or who literally pays the tax. For example, a landlord might pay a property tax bill, but if some of […]
April 2006, English
A critical aspect of the property tax, but one that is rarely addressed in public debate, is its “economic incidence,” or who actually bears the burden of the tax, as opposed to its statutory incidence, or who literally pays the tax. For example, a landlord might pay a property tax bill, but if some of […]
From the President
April 2006, English
The core competence of the Lincoln Institute of Land Policy is the analysis of issues related to land, and ours is one of the few organizations in the world with this focus. The Institute’s current work program, both in the United States and in selected countries around the world, encompasses the taxation of land, the […]
April 2006, English
The core competence of the Lincoln Institute of Land Policy is the analysis of issues related to land, and ours is one of the few organizations in the world with this focus. The Institute’s current work program, both in the United States and in selected countries around the world, encompasses the taxation of land, the […]
Intervenciones urbanas a gran escala
El caso de Faria Lima en São Paulo
April 2006, Spanish
Una versión más actualizada de este artículo está disponible como parte del capítulo 7 del CD-ROM Perspectivas urbanas: Temas críticos en políticas de suelo de América Latina. Los proyectos de reurbanización a gran escala (denominados grandes proyectos urbanos o GPU) plantean muchas dudas sobre las consecuencias de la urbanización subsiguiente provocada por la intervención. Los […]
April 2006, Spanish
Una versión más actualizada de este artículo está disponible como parte del capítulo 7 del CD-ROM Perspectivas urbanas: Temas críticos en políticas de suelo de América Latina. Los proyectos de reurbanización a gran escala (denominados grandes proyectos urbanos o GPU) plantean muchas dudas sobre las consecuencias de la urbanización subsiguiente provocada por la intervención. Los […]
Large-scale Urban Interventions
The Case of Faria Lima in Sao Paulo
April 2006, English
Large-scale urban redevelopment projects (termed grandes projectos urbanos or GPUs in Spanish) raise many questions about the impacts of subsequent urban development induced by the intervention. GPUs are characterized by an impact in a significant part of the city, often with the use of some new fiscal or regulatory instruments and the involvement of […]
April 2006, English
Large-scale urban redevelopment projects (termed grandes projectos urbanos or GPUs in Spanish) raise many questions about the impacts of subsequent urban development induced by the intervention. GPUs are characterized by an impact in a significant part of the city, often with the use of some new fiscal or regulatory instruments and the involvement of […]
Land Lines, April 2006
April 2006, English
April 2006, English
April 2006, English
Methods of Valuing Land for Real Property Taxation
An Examination of Practices in States that Require Separate Valuation Of Land and Improvements
March 2006, English
March 2006, English
