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The Adoption and Repeal of the Two Rate Property Tax in Amsterdam, New York
Documentos de trabajoEnero 1998Donald J. ReebThe two rate form of the property tax, a tax in which buildings are taxed at a lower rate than land, is an existing form of the property tax proposed by Henry George. The two rate tax has been...
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Measuring Use Value Assessment Tax Expenditures
Documentos de trabajoEnero 1998Use-value assessment is the practice of valuing land for property tax purposes in its current use, rather than its full market value. This practice is widespread in the U.S. and is intended as a...
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School Finance Litigation and Property Tax Revolts
How Undermining Local Control Turns Voters AwayDocumentos de trabajoEnero 1998William A. FischelThe use of local property taxes to fund public schools in the United States has been under attack since the 1970s as a result of reform-minded lawsuits. Court-ordered reforms typically involve a...
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A Methodology for Valuing Town Conservation Land
Documentos de trabajoEnero 1998Pamela J. Brown and Charles J. FausoldThis paper presents a methodology for rating existing or potential conservation land according to ten criteria weighted to reflect the needs of the local community in which the land is located. The...
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The Continuing Redistribution of Fiscal Stress
The Long Run Consequences of Proposition 13Documentos de trabajoEnero 1998Jeffrey I. ChapmanThe paper begins to examine some of the long-run implications of the passage of Proposition 13—a significant California property tax reduction initiative that passed in 1978. The particular...
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Opportunities and Risks of Capturing Land Values Under Hong Kong’s Leasehold System
Documentos de trabajoNoviembre 1998Yu-Hung Hong and Alven H. S. LamHong Kong’s land-leasing system empowers the government to exercise two important land policy measures—regulating land supply and capturing development windfalls. This paper focuses on...
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Policies and Mechanisms on Land Value Capture
Taiwan Case StudyDocumentos de trabajoEnero 1998Alven H.S. Lam and Steve Wei-cho TsuiThis paper reviews government policies on capturing and distributing the profits of land value increase in Taiwan. Based on the political ideology of the country’s founding father, Dr. Sun Yat-...