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  1. Property Taxation and Local Government Finance

    Libros
    Septiembre 2001
    Edited by Wallace E. Oates

    The property tax is unpopular among both scholars and taxpayers, yet many scholars have proposed ideas to rehabilitate this tax and its role in local public finance. Based on a 2000 Lincoln Institute...

  2. Recuperación de plusvalias en América Latina

    Alternativas para el desarrollo urbano
    Otro
    Abril 2001
    Editado por Martim Smolka y Fernanda Furtado

    La urbanización latinoamericana se caracteriza en gran medida por las/sus dramáticas disparidades sociales, en especial en el acceso al suelo y a servicios urbanos. Estas desigualdades...

  3. Implementation of the Real Property Tax in Veliky Novgorod

    Land Policy Issues
    Ponencias
    Mayo 2001
    Natalia Kalinina

    This paper was written for and presented at a Lincoln Institute course titled, “Land Reform and Emerging Property Market in Russia,” held May 29-30, 2001, in St. Petersburg, Russia.

  4. School Finance, Spatial Segregation and the Nature of Communities

    Lessons for Developing Countries?
    Documentos de trabajo
    Julio 2001
    Thomas Nechyba

    This paper was written for and presented at a Lincoln Institute course titled, “International Seminar on Segregation in the City,” held July 26-28, 2001. While the issue of school finance...

  5. Current Value Assessment in the Greater Toronto Area

    Impacts and Policy Implications
    Documentos de trabajo
    Diciembre 2001
    David P. Amborski and James H. Mars

    The political response to the redistributive impacts of the property tax assessment reform in Ontario has caused a long period of controversy. The modern reform process began in 1967 and in 1997, the...

  6. Land Value Taxation in South Korea

    Documentos de trabajo
    Abril 2001
    Younghoon Ro

    This case study will describe and discuss Korea’s most representative land value tax, called Aggregate Land Tax (ALT) adopted in 1990 as an important measure of property tax reform. The measure...

  7. The Case of the Disappearing City

    Redistribution without Growth
    Documentos de trabajo
    Abril 2001
    Barry Lentnek, Alex Anas, and Jean-Claude Thill

    Given the durability of real property and the rapidity of structural economic change during the past twenty years, many areas of central cities are bereft of significant economic value and are...

  8. Prospects for Land Rent Taxes in State and Local Tax Reforms

    Documentos de trabajo
    Octubre 2001
    Thomas J. Nechyba

    This paper develops a general equilibrium model of an economy that produces output using capital, labor and land as inputs. It further develops an approach that allows specific parameters in the...

  9. Land Price Data and Land Value Functions in Cracow, Poland

    Documentos de trabajo
    Mayo 2001
    David Dale-Johnson and W. Jan Brzeski

    The results of the analysis reported in this paper provide new insight into the evolution of an urban land market in a centrally planned economy undergoing transformation. Since the end of the Second...

  10. The Efficiency Gains from Agricultural Land Tax Reform

    England 1836-1855
    Documentos de trabajo
    Diciembre 2001
    Gregory Clark and Eric Jamelske

    The theoretical efficiency advantages of land site value taxation have been known since at least the time of Adam Smith. But the practical gains from switching taxation of land to this basis have...

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