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Taxing and Untaxing Land

Current Use Assessment of Farmland

Joan M. Youngman

September 2005, English

Other Publication

Land Use and Zoning, Property Tax

September 2005, English

Other Publication

Land Use and Zoning, Property Tax

Reinventing Conservation Easements

A Critical Examination and Ideas for Reform

Jeff Pidot

September 2005, English

Policy Focus Report

Land and Property Rights, Land Conservation, Property Tax

September 2005, English

Policy Focus Report

Land and Property Rights, Land Conservation, Property Tax

Stabilizing Property Taxes in Volatile Real Estate Markets

Joan Youngman and Jane Malme

July 2005, English

Property taxes based on market value have many features that recommend them as a source of local government revenue. They promote visibility and accountability in public spending by providing property owners with a means of evaluating the costs and benefits of local government services. They can provide stable, independent local revenue that is not at […]

Economic Development, Local Government, Property Tax, Valuation

July 2005, English

Property taxes based on market value have many features that recommend them as a source of local government revenue. They promote visibility and accountability in public spending by providing property owners with a means of evaluating the costs and benefits of local government services. They can provide stable, independent local revenue that is not at […]

Economic Development, Local Government, Property Tax, Valuation

Property Tax Development in China

Chengri Ding

July 2005, English

The Lincoln Institute’s China Program was established several years ago, in part to develop training programs on property taxation policy and local government finance with officials from the State Administration of Taxation (SAT). The Institute and SAT held a joint forum on international property taxation in Shenzhen in December 2003, and more than 100 participants […]

Land and Property Rights, Land Use and Zoning, Local Government, Property Tax

July 2005, English

The Lincoln Institute’s China Program was established several years ago, in part to develop training programs on property taxation policy and local government finance with officials from the State Administration of Taxation (SAT). The Institute and SAT held a joint forum on international property taxation in Shenzhen in December 2003, and more than 100 participants […]

Land and Property Rights, Land Use and Zoning, Local Government, Property Tax

Land Lines, July 2005

Edited by Ann LeRoyer

July 2005, English

City and Regional Planning, Poverty and Inequality, Property Tax, Public Finance, Urbanization

July 2005, English

City and Regional Planning, Poverty and Inequality, Property Tax, Public Finance, Urbanization

Valuing Land For Tax Purposes in Traditional Tribal Areas of South Africa Where There Is No Land Market

Michael E. Bell and John H. Bowman with Lindsay C. Clark

June 2005, English

Working Paper

Land Markets, Property Tax, Valuation

June 2005, English

Working Paper

Land Markets, Property Tax, Valuation

Full Disclosure

Unanticipated Improvements in Property Tax Uniformity

Gary C. Cornia and Lawrence C. Walters

June 2005, English

Working Paper

Local Government, Property Tax, Valuation

June 2005, English

Working Paper

Local Government, Property Tax, Valuation

Taxing Publicly Owned Land in China

A Paradox?

Yu-Hung Hong

January 2005, English

After spending more than a decade on restructuring central-provincial fiscal relations, the Chinese government is advancing its efforts to reform local public finance. In 2003 the central government issued a directive to ameliorate the real property tax system in China. To fulfill this mandate, tax authorities are reviewing international property taxation experiences, sending officials overseas […]

Land and Property Rights, Land Use and Zoning, Local Government, Property Tax

January 2005, English

After spending more than a decade on restructuring central-provincial fiscal relations, the Chinese government is advancing its efforts to reform local public finance. In 2003 the central government issued a directive to ameliorate the real property tax system in China. To fulfill this mandate, tax authorities are reviewing international property taxation experiences, sending officials overseas […]

Land and Property Rights, Land Use and Zoning, Local Government, Property Tax