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Taxing and Untaxing Land
Current Use Assessment of FarmlandOtroSeptiembre 2005This article was originally published in State Tax Notes, a journal by Tax Analysts, on September 5, 2005. The debate over appropriate property tax treatment of farmland touches on many complex...
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Property Tax and Urban Sprawl
Theory and Implications for U.S. CitiesDocumentos de trabajoEnero 2005Yan Song and Yves ZenouThis article attempts a formal analysis of the connection between property tax and urban sprawl in U.S. cities. We develop a theoretical model that includes households (who are also landlords)and...
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Reinventing Conservation Easements
A Critical Examination and Ideas for ReformDocumentos de trabajoMarzo 2005Jeff PidotThis working paper has been published as a Lincoln Institute Policy Focus Report. No recent happening in land conservation rivals the deployment from coast-to-coast of conservation easements. Beyond...
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The Value of Open Space
Evidence from Studies of Nonmarket BenefitsDocumentos de trabajoMarzo 2005Virginia McConnell and Margaret WallsOpen space provides a range of benefits to citizens of a community, beyond the benefits that accrue to private landowners. Parks and natural areas can be used for recreation; wetlands and forests...
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Land Lines, October 2005
Revista Land LinesOctubre 2005Edited by Ann LeRoyerThis 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...
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Land Lines, January 2005
Revista Land LinesEnero 2005Edited by Ann LeRoyerThis issue features a summary declaration of core policy issues surrounding land management and land markets in Latin America; land value in the context of large urban Latin American projects; the...
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From the President
Revista Land LinesOctubre 2005Gregory K. IngramThe Lincoln Institute has long been involved in international activities that deal with land policy and land taxation issues. In the 1970s those activities focused mainly on training and education....
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Faculty Profile
C. Lowell HarrissRevista Land LinesOctubre 2005C. Lowell Harriss is Professor Emeritus at Columbia University, where he taught economics from 1938 until his retirement in 1981. He then served as executive director of the Academy of Political...
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Property Tax Development in China
Revista Land LinesJulio 2005The 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...
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Reinventing Conservation Easements
Revista Land LinesAbril 2005Jeff PidotA conservation easement is private land, held by a private nonprofit corporation (typically a land trust) or a government agency. Though conservation easements are perceived as a win-win land...
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