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1. Land Lines, July 2003

   Revista Land Lines
   Julio 2003
   Edited by Ann LeRoyer

   This issue explores land management and regional planning tactics in rapidly growing Western U.S. cities; the evolution and potential value of property tax exemptions; the use of value capture...

2. El impuesto sobre la ventana

   Un caso evidente de carga excedente
   Revista Land Lines
   Abril 2014
   Wallace E. Oates and Robert M. Schwab

   El impuesto británico sobre la ventana del siglo XVII, gravado sobre la cantidad de ventanas de una residencia, inspiró medidas creativas extremas para evadirlo. Los autores describen...

3. Reexamining the Property Tax Exemption

   Revista Land Lines
   Julio 2003
   H. Woods Bowman

   Government-owned property is exempt from local taxes almost everywhere in the United States, but this situation is based less on logic than on now-outdated historical considerations. Remarkably,...

4. The Window Tax

   A Transparent Case of Excess Burden
   Revista Land Lines
   Abril 2014
   Wallace E. Oates and Robert M. Schwab

   The 17th-century British window tax, levied upon the number of windows in a residence, inspired extreme creative measures to avoid the tax. The authors describe the effects and calculate the costs of...