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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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La recuperación de plusvalías ‘socialmente creadas’ en Colombia
Revista Land LinesJulio 1998William A. DoebeleUna versión más actualizada de este artículo está disponible como parte del capítulo 4 del libro Perspectivas urbanas: Temas críticos en políticas de suelo de América Latina. El 18 de julio de 1997...
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The Recovery of 'Socially Created' Land Values in Colombia
Revista Land LinesJulio 1998William A. DoebeleOn July 18, 1997, the Congress of the Republic of Colombia passed an innovative new Law of Land Development with ambitious goals for permitting municipalities to recover socially created land values...
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Land Prices, Land Markets, and the Broader Economy
Revista Land LinesMarzo 1998Stephen K. MayoThe interactions between land and property markets and the broader economy of cities and nations are central to the Lincoln Institute's concerns. Two key objectives of our work in this area are (1)...
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Price Volatility and Property Tax Limitations
Revista Land LinesEnero 1998The potential for sharp and unpredictable assessment increases is an important source of dissatisfaction with the property tax. Rapid price rises that are accurately and promptly reflected in...