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Assessing the Distributive Impact of a Revenue-Neutral Shift from a Uniform Property Tax to a Two-Rate Property Tax with a Uniform Credit
Documentos de trabajoDiciembre 2004Richard W. England and Min Qiang ZhaoA number of economists have argued that a property tax with a lower rate applied to improvement values than land values is superior to a property tax with a uniform tax rate that yields the same...
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Lessons from Attempted Utopia
Fairhope, Alabama, and Arden, DelewareDocumentos de trabajoDiciembre 2004Matthew M. HarrisThe towns of Fairhope, Alabama and Arden Delaware were founded in 1894 and 1900 respectively. Both were intentional communities founded to demonstrate the economic principles advocated by Henry...
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Training Indiana’s Assessors
A Blueprint and Foundation for ReformDocumentos de trabajoOctubre 2004Frank Kelly and Jeff WuenschThis paper reports on the current educational and training system for Indiana’s assessors, reviews necessary job functions and prerequisites, and summarizes their current qualifications. In...
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Evaluating the Feasibility and Burden Shifting Impacts of a State Land Value Tax on Commercial and Industrial Property
Documentos de trabajoEnero 2004Mark HavemanIn the most recent general session of the Minnesota state legislature, a bill was introduced to transition the commercial/industrial portion of the state general property tax into a tax on commercial...
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Land Taxes and Revenue Needs as Communities Grow and Decline
Evidence from New ZealandDocumentos de trabajoJulio 2004Suzi Kerr, Andrew Aitken, and Arthur GrimesNew Zealand is unusual in that nearly 60% of local services are funded from property taxes. These are a mixture of land taxes, capital value taxes, annual rental value taxes and uniform general...
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Urban Sprawl
Documentos de trabajoJulio 2004Thomas J. Nechyba and Randall WalshModern usage of the term “sprawl” was coined in 1937 by Earle Draper—one of the first city planners in the southeastern United States (Black, 1996). By the end of World War II, the...
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An Examination into the Effects of Land Value Taxation in the UK
An Update of the Whitstable Case StudiesDocumentos de trabajoJulio 2004Greg McGill and Frances PlimmerThe aim of this study is to update the valuation exercises which were undertaken in 1963 and 1973 in order to assess the practicability of introducing a Land Value Tax in the UK. The original studies...
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Policy Options for the Taxation of Agriculture Land and Agricultural Income in India
Documentos de trabajoJunio 2004Sebastian S. JamesThis paper is a study of the policy options for the taxation of Agricultural Land and Agricultural Income in India at the levels of the Local, State and Central Government. This study has come to the...
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Intra-Metropolitan Area Fiscal Capacity Disparities and the Property Tax
Documentos de trabajoAbril 2004Michael E. Bell, Lindsay C. Clark, Joe Cordes, and Hal WolmanThe purpose of this study is to assess the extent of variations in the revenue capacity of select local governments in the Washington, DC area using the Representative Revenue System developed by the...
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Essay on the Political Economy of Two-Rate Property Taxation
Documentos de trabajoAbril 2004Richard W. EnglandThis paper surveys the various economic arguments in favor of taxing land values more heavily than building values and then explores why two-rate property taxation has not yet been adopted in the...
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