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1. Equity and Efficiency Considerations in Use Value Taxation

   Documentos de trabajo
   Noviembre 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 trabajo
   Junio 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 Lines, October 2005

   Revista Land Lines
   Octubre 2005
   Edited by Ann LeRoyer

   This issue explores the relationships between economic development, infrastructure, and land taxation in the U.S.; informal settlements, and overall land and housing challenges, in Brazil’s Rio...

4. Connections Between Economic Development and Land Taxation

   Revista Land Lines
   Octubre 2005
   Jeffrey Chapman and Rex L. Facer II

   Recent court decisions have made economic development and tax policy front-page news. The recent U.S. Supreme Court decision in Kelo v. City of New London raised a public outcry when it allowed local...

5. Stabilizing Property Taxes in Volatile Real Estate Markets

   Revista Land Lines
   Julio 2005
   Joan Youngman and Jane Malme

   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...

6. Property Tax Development in China

   Revista Land Lines
   Julio 2005
   Chengri Ding

   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...

7. Faculty Profile

   Jack R. Huddleston
   Revista Land Lines
   Julio 2005

   Jack Huddleston is professor of urban and regional planning and is affiliated with the Gaylord Nelson Institute for Environmental Studies at the University of Wisconsin-Madison. He received his Ph.D...

8. Taxing Publicly Owned Land in China

   A Paradox?
   Revista Land Lines
   Enero 2005
   Yu-Hung Hong

   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...

9. Vacant and Abandoned Property

   Remedies for Acquisition and Redevelopment
   Revista Land Lines
   Octubre 2005
   Lavea Brachman

   In June the Lincoln Institute convened a roundtable of experts from around the country to examine how and why property ownership and title problems exacerbate abandonment. The group debated the...