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1. Public Finance Concepts for Planners

   Documentos de trabajo
   Diciembre 2006
   Randall Crane

   What should planners be taught about public finance? This paper has three primary goals: First, to revisit the proper facilitating roles of public planning in the private economy; second, to...

2. Ask and Ye Shall Receive?

   Predicting the Successful Appeal of Property Tax Assessments
   Documentos de trabajo
   Febrero 2006
   Rachel N. Weber and Daniel P. McMillen

   How does the relative lack of comparable sales in a neighborhood influence the frequency of property assessment appeal applications and their likelihood of success? Using a data set of appeals...

3. Why So Little Georgism in America?

   Using the Pennsylvania Case Files to Understand the Slow, Uneven Progress of Land Value Taxation
   Documentos de trabajo
   Julio 2006
   Mark Alan Hughes

   Pennsylvania is the only state government in the U.S. to enable split-rate property taxation among its local governments. Since 1913, Pennsylvania has produced a body of sustained outcomes across 33...

4. Voting for Public Funding of Open Space

   Documentos de trabajo
   Noviembre 2006
   Jeffrey O. Sundberg

   Over one thousand conservation referenda have been on ballots across the country between 2000 and 2005. More than three-quarters of them have been approved by voters. This public form of land...

5. Valuing Land and Improvements in Thin Markets

   Does the Frequency of Sales Cause Property Tax Inequities?
   Documentos de trabajo
   Mayo 2006
   Rachel N. Weber and Daniel P. McMillen

   Few studies have attempted to explain the well-documented tendency for lower-priced properties to receive higher assessment. We argue that the absence of market information and the assessor’s...

6. Tax and Property Value Effects of Conservation Easements

   Documentos de trabajo
   Mayo 2006
   Jeffrey O. Sundberg and Richard F. Dye

   A variety of tax incentives encourage property owners to place conservation easements on their property. This paper calculates sample tax effects for a range of tax incentives and shows that many...

7. Motor Fuel Taxation, Energy Conservation, and Economic Development

   A Regional Approach
   Documentos de trabajo
   Abril 2006
   Richard W. England

   Combustion of motor fuels has a variety of environmental impacts on local, regional and global scales. Taxing motor fuels more heavily would mitigate those environmental impacts. However, many...

8. Improving the Valuation of Large Commercial Properties for Real Estate Tax Purposes

   Documentos de trabajo
   Abril 2006
   Richard Almy

   The aims of this project are to examine systematically methods for valuing large office buildings for property tax purposes, identify issues, evaluate their seriousness, and describe potential...

9. Land Value Taxation for Local Government Finance in the Russian Federation

   A Case Study of Saratov Oblast
   Documentos de trabajo
   Marzo 2006
   John L. Mikesell, C. Kurt Zorn, Valentina Guerasimova, Svetlana Vladimirova, and Olha Krupa

   As the Russian Federation restructures its local government finances to provide greater local fiscal autonomy, it is changing the way it taxes land. Instead of using normative measures such as area...

10. Landvaluescape and U.K. Tax Reform

    A Report on Aspects of the Study of Land Value Taxation Carried Out in Oxfordshire, 2003–2005
    Documentos de trabajo
    Marzo 2006
    Anthony Vickers

    The author obtained a grant from Lincoln Institute to enable site values to be assessed for a study of land value taxation (LVT) in Oxfordshire, England. This paper describes the political background...