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1. Further Development and Practical Application of Market-Based Land Mass Appraisal On-Line System for Land Taxation

   Documentos de trabajo
   Enero 2008
   Arturas Kaklauskas, Arvydas Bagdonavicius and Albina Aleksiene

   Multiple Criteria Value Model was developed. Analysis of criteria system being used by Lithuanian State Enterprise Centre of Registers for mass valuation of land was performed. Proposal and...

2. Property Taxation and Residential Density

   Theory and Empirics
   Documentos de trabajo
   Diciembre 2008
   Richard W. England and Ju-Chin Huang

   In this paper, we first theorize about the size of a house constructed on a residential lot, measured by height and footprint area. We hypothesize that the property tax rate will have a negative...

3. How Differences in Property Taxes within Cities Affect Urban Sprawl

   Documentos de trabajo
   Septiembre 2008
   Yan Song and Yves Zenou

   This article attempts a formal analysis of the connection between the differentiated property tax within urban areas and urban sprawl in U.S. cities. We first develop a theoretical model in which the...

4. The Land Tax Is Pretty Neutral

   Documentos de trabajo
   Septiembre 2008
   N. Edward Coulson and Herman Li

   The inelastic supply of land suggests that taxation of land might be neutral. Feldstein (1977) suggests otherwise, in that taxation reduces risk, and this may raise demand among risk-averse lenders....

5. Property Taxation in Illinois

   A Framework for Reform
   Documentos de trabajo
   Julio 2008
   Nathan B. Anderson and Therese McGuire

   Illinois is one of 23 states that limit both local property tax rates and property tax revenues. Because of its importance to local government finance, reforms of the Illinois property tax system are...

6. The Effect of Property Taxes on Location Decisions

   Evidence From the Market for Second Homes
   Documentos de trabajo
   Mayo 2008
   Erik Johnson and Randall Walsh

   While there exists a large empirical literature on the capitalization of property taxes into home prices, very little work has been done to identify the effect of differences in property taxes on...

7. Property Tax Circuit Breakers in 2007

   Features, Use, and Policy Issues
   Documentos de trabajo
   Marzo 2008
   John H. Bowman

   This paper provides an overview of the nature, development, extent, and effect of residential property tax relief programs in the United States. Its major focus is on circuit breakers, which target...

8. Note on Measuring Changes in Capital/Land Ratios Related to Tax Changes

   Documentos de trabajo
   Diciembre 2008
   Gregory K. Ingram

   Theory strongly supports the conclusion that a reduction in the tax on structures in an urban area will increase the intensity of urban development, measured in terms of the quantity of structures (...

9. Instruments for the Recovery of Value Increments in Latin America

   Weak Implementation, Ambiguous Interpretation
   Documentos de trabajo
   Octubre 2008
   Fernanda Furtado

   The private appropriation of land value increments is often cited as a central factor in the literature on problems of Latin American urbanization. Researchers have been in agreement for at least 20...

10. Urban Land as a Factor in Economic and Social Inclusion

    The Experience of Havana
    Documentos de trabajo
    Octubre 2008
    Ricardo Núñez Fernández

    This paper explores the topic of planning under a centrally planned socialist economy, as exemplified by the case of Havana, Cuba. The specific features of urban land management in Cuba are explored...