Topic: valuación

Solicitud de propuestas

Research on Land-Based Financing Approaches for Climate Action

Submission Deadline: March 23, 2023 at 11:59 PM

The Lincoln Institute of Land Policy invites proposals for original research that examines opportunities for, and challenges with, implementing land-based financing (LBF) instruments, including land value capture, to promote and fund climate adaptation, mitigation, or resiliency measures, with a focus on equity, urban form, and nature-based solutions. The research should help inform practitioners, policy makers, and decision makers.   

The geographic focus of this RFP is global. Proposals will be reviewed competitively according to the weighted evaluation criteria indicated below. Outputs are expected to result in working papers appropriate for publication. 

Research Themes 

The following issues and themes are of interest to the Lincoln Institute, but the list is not exhaustive, and applicants may submit a proposal that addresses other topics or issues. However, the proposal must consider LBF as a tool for climate action by addressing the following: 

  • The necessary enabling conditions for the use of LBF for climate action, including but not limited to, market conditions, public perception of risk, and the pricing of climate risk in land markets 
  • The legal, regulatory, and institutional considerations for using LBF for climate action, including informal or nontraditional forms 
  • The types of climate action, including infrastructure investments and regulatory action, that have the greatest potential for the application of LBF 
  • Temporal considerations for LBF for climate action (e.g., charges for long-term benefits of climate action or the timeframe for realizing land value increments). 
  • Innovative uses of LBF for climate action 
  • The potential nonrevenue-related benefits of LBF for climate action, such as equity 
  • Unintended outcomes (positive or negative) of the approaches, with an emphasis on equity 

Proposals 

Proposals must be submitted online via the web-based application form and must follow the complete RFP guidelines. Proposals submitted by email or mail will not be accepted. Incomplete proposals, proposals received after the due date, or proposals that do not adhere to the format defined in the guidelines will not be accepted.   

Proposals must be submitted in English. The final work produced pursuant to the RFP (if selected for an award) must be in English. 

Evaluation Criteria 

The Lincoln Institute will evaluate proposals based on the following criteria: 

  • The project’s relevance to the RFP’s theme of land-based finance tools for climate action: 35 percent 
  • Rigor of proposed methodology: 25 percent 
  • Potential impact and usefulness of the research for practitioners: 25 percent 
  • Capacity and expertise of the team and relevant analytical and/or practice-based experience: 15 percent 

Detalles

Submission Deadline
March 23, 2023 at 11:59 PM

Palabras clave

adaptación, mitigación climática, medio ambiente, gestión de crecimiento, infraestructura, especulación del suelo, uso de suelo, planificación de uso de suelo, valor del suelo, tributación del valor del suelo, impuesto a base de suelo, gobierno local, salud fiscal municipal, planificación, tributación inmobilaria, finanzas públicas, políticas públicas, regímenes regulatorios, resiliencia, tributación, transporte, urbano, desarrollo urbano, valuación, recuperación de plusvalías, impuesto a base de valores, zonificación

Oportunidades de becas

2023 Lincoln Institute Scholars Program

Submission Deadline: March 31, 2023 at 11:59 PM

This program provides an opportunity for recent PhDs, one to two years post-graduate and specializing in public finance or urban economics, to work with senior academics. 

Lincoln Institute Scholars will be invited to the Institute for a program on May 17–19, 2023, that will include:  

  • presentations by a panel of journal editors on the academic publication process; 
  • a workshop in which senior scholars comment on draft papers written by the Lincoln Institute Scholars; 
  • an opportunity for the Lincoln Institute Scholars to present their research; and 
  • a seminar in which leading scholars in public finance and urban economics present their latest research. 

For information on previous Lincoln Scholars, please visit Lincoln Institute Scholars Program Alumni. 


Detalles

Submission Deadline
March 31, 2023 at 11:59 PM


Descargas


Palabras clave

economía, tributación inmobilaria, finanzas públicas

Oportunidades de becas de posgrado

2023 C. Lowell Harriss Dissertation Fellowship Program

Submission Deadline: March 3, 2023 at 6:00 PM

The Lincoln Institute's C. Lowell Harriss Dissertation Fellowship Program assists PhD students whose research complements the Institute's interest in property valuation and taxation. The program provides an important link between the Institute's educational mission and its research objectives by supporting scholars early in their careers. 

The application deadline is 6:00 p.m. EST on March 3, 2023. 

For information on present and previous fellowship recipients and projects, please visit C. Lowell Harriss Dissertation Fellows, Current and Past


Detalles

Submission Deadline
March 3, 2023 at 6:00 PM


Descargas

New Book “Property Tax in Asia” Provides the First Comprehensive Analysis of the Property Tax Across the World’s Largest Continent

By Will Jason, Septiembre 7, 2022

 

The property tax has great potential as a source of local government revenue in Asia, but its implementation has been uneven. The Lincoln Institute’s new book Property Tax in Asia: Policy and Practice provides the first comprehensive analysis of how this essential fiscal instrument has performed throughout the world’s largest continent. 

Written by a team of leading experts and edited by William McCluskey, Roy Bahl, and Riël Franzsen, the book provides a comparative analysis and detailed recommendations, with 13 in-depth case studies covering a region that is home to nearly half the world’s population. 

“Our case studies of these 13 countries and regions found that methods to modernize the property tax vary widely among them, including how they capture its advantage as a revenue-raising measure and make it an instrument for rationalizing land use policy and promoting social equity,” the editors write. 

A resource for scholars and policy makers alike, the book provides the most thorough review to date of the laws, administrative practices, reform proposals, technologies, and political debates that shape the property tax across countries of all sizes and income levels.  

The book finds that, in general, wealthier countries such as Japan, Korea, and Singapore have well-functioning property tax systems, although they face challenges—for example, unclear ownership of Japan’s growing number of abandoned homes. In China and Vietnam, which do not allow private ownership of land, local governments rely heavily on one-time land-use fees, which are less reliable and stable than recurrent taxes. In addition, many lower-income countries suffer from narrow tax bases, undervaluation of property, poor compliance, and political challenges. 

To represent roughly 50 countries, the editors selected 13 cases in based on the use of the property tax, innovative administration, use of technology, and history with the property tax. The case studies include all the largest economies in South and East Asia, all jurisdictions with recurrent property taxes of at least 1 percent of GDP, and a range of lower-income countries throughout Asia. The cases include China, Hong Kong, India, Indonesia, Japan, Korea, Malaysia, Pakistan, the Philippines, Singapore, Taiwan, Thailand, and Vietnam. 

Acknowledging that conditions vary widely, the book recommends the following 10 directions for reform: 

  • Develop a property and land tax strategy 
  • Take a comprehensive approach to reform 
  • Clarify the different roles of national, provincial, and local government 
  • Eliminate unnecessary tax exemptions 
  • Simplify the tax rate structure 
  • Rationalize the use of property transfer taxes 
  • Improve the quality of valuations and compliance with statutory revaluation cycles 
  • Improve voluntary compliance with the property tax 
  • Simplify and improve public management 
  • Harness the power of information technology 

Property Tax in Asia: Policy and Practice is the latest in a series of Lincoln Institute books analyzing the property tax in large regions of the globe, including Property Tax in Africa: Status, Challenges, and Prospects (2017) and Property Tax Systems in Latin America and the Caribbean (published in Spanish, 2016). 

 


 

Image: View of Mt. Fuji, Tokyo Tower and crowded buildings in downtown Tokyo. Credit: yongyuan via Getty Images.

Webinarios

Property Tax Relief for Homeowners

Septiembre 13, 2022 | 2:00 p.m. - 3:00 p.m.

Free, offered in inglés

Watch the Recording


The property tax is the linchpin of independent local government in the United States and offers key strengths as a local revenue source. It provides stable revenue over the business cycle, it is progressive when compared to most alternatives, and its immobile tax base permits localities to set tax rates that reflect the preferences of their citizens. Like any tax, though, it faces challenges.

This webinar will describe a set of policies that can address common property tax challenges without undermining its strengths as a local revenue source. Adam H. Langley and Joan Youngman, property tax experts at the Lincoln Institute, will present key findings from their Policy Focus Report, Property Tax Relief for Homeowners. They will outline principles for quality assessment practices and state aid programs; describe how to design targeted and cost-effective property tax relief programs such as circuit breakers and deferrals; and explain the consequences of different types of tax limits.

In addition, Ron Rakow, former commissioner of assessing for the City of Boston and current Lincoln Institute Fellow, will discuss the success of Boston’s property tax relief policies, such as the City’s generous homestead exemption, and its effective efforts to improve assessment practices.

Moderator

Kim Rueben, Sol Price Fellow and director of the State and Local Finance Initiative at the Urban-Brookings Tax Policy Center.

Speakers

Adam H. Langley, Associate Director of U.S. & Canadian Programs, Lincoln Institute of Land Policy

Joan Youngman, Senior Fellow, Lincoln Institute of Land Policy

Ronald Rakow, Former Commissioner of Assessing, City of Boston, and Fellow, Lincoln Institute of Land Policy


Detalles

Fecha(s)
Septiembre 13, 2022
Time
2:00 p.m. - 3:00 p.m.
Registration Period
Julio 28, 2022 - Septiembre 13, 2022
Idioma
inglés
Registration Fee
Free
Costo
Free

Palabras clave

avalúo, gobierno local, tributación inmobilaria, finanzas públicas, reforma tributaria, valuación