Buscar
Results
-
Taxing and Untaxing Land
Current Use Assessment of FarmlandOtroSeptiembre 2005This article was originally published in State Tax Notes, a journal by Tax Analysts, on September 5, 2005. The debate over appropriate property tax treatment of farmland touches on many complex...
-
Equity and Efficiency Considerations in Use Value Taxation
Documentos de trabajoNoviembre 2005David C. Soule and Barry BluestoneUse value taxation is used in almost every state in the country to provide property tax relief to owners of farmland, forestland, and, in many cases, land available for recreational use. Created in...
-
Property Tax and Urban Sprawl
Theory and Implications for U.S. CitiesDocumentos de trabajoEnero 2005Yan Song and Yves ZenouThis article attempts a formal analysis of the connection between property tax and urban sprawl in U.S. cities. We develop a theoretical model that includes households (who are also landlords)and...
-
Full Disclosure
Unanticipated Improvements in Property Tax UniformityDocumentos de trabajoJunio 2005Gary C. Cornia and Lawrence C. WaltersThis paper contributes to two strands in the property tax literature. One thread considers the effects of full disclosure requirements or “truth in taxation” on the rate of property tax...
-
The Value of Open Space
Evidence from Studies of Nonmarket BenefitsDocumentos de trabajoMarzo 2005Virginia McConnell and Margaret WallsOpen space provides a range of benefits to citizens of a community, beyond the benefits that accrue to private landowners. Parks and natural areas can be used for recreation; wetlands and forests...
-
Reinventing Conservation Easements
A Critical Examination and Ideas for ReformEnfoques en políticas de sueloSeptiembre 2005Jeff PidotConservation easements represent one of the most rapid trends in land conservation. Beyond tax credits, tax deductions, and other public subsidies that provide financial incentive for landowners to...
-
Planning Policy and Politics
Smart Growth and the StatesLibrosNoviembre 2005John M. DeGroveUpdating his two previous books on growth management in the states, John M. DeGrove examines the history and current systems for planning and smart growth in nine states: Oregon, Florida, New Jersey...
-
The University as Urban Developer
Case Studies and AnalysisLibrosMayo 2005Edited by David C. Perry and Wim WiewelUniversity-based property development is an important element of urban formation. Yet there is little information available to explain the significance of the university presence in urban development...
-
From Walden to Wall Street
Frontiers of Conservation FinanceLibrosOctubre 2005Edited by James N. LevittIn the absence of innovation in the field of conservation finance, a daunting funding gap faces conservationists aiming to protect America’s system of landscapes that provide sustainable...
-
Land Lines, October 2005
Revista Land LinesOctubre 2005Edited by Ann LeRoyerThis issue explores the relationships between economic development, infrastructure, and land taxation in the U.S.; informal settlements, and overall land and housing challenges, in Brazil’s Rio...
Páginas |