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Assessing Land Encumbered by Conservation Restrictions
Documentos de trabajoMayo 2003James J. Czupryna, ASAThe assessment of land in Massachusetts encumbered by conservation restrictions was not a particular problem in the past since most towns tended to assess large tracts of land at comparatively low...
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Property Taxation in Indonesia
Challenges from DecentralizationDocumentos de trabajoFebrero 2003Roy KellyIn 1986, Indonesia embarked on a major property tax reform, generally recognized as perhaps the most successful property tax reform in the developing world. The reform simplified basic tax policy,...
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Perfil Docente
Claudia De CesareRevista Land LinesOctubre 2003Una versión más actualizada de este artículo está disponible como parte del capítulo 7 del CD-ROM Perspectivas urbanas: Temas críticos en políticas de suelo de América Latina. Claudia De Cesare es...
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Faculty Profile
Claudia De CesareRevista Land LinesOctubre 2003Claudia De Cesare is a property tax adviser to the Secretariat of Finance for the municipality of Porto Alegre, Brazil, and she teaches courses on valuation and property taxation in the postgraduate...
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Full Disclosure
Unexpected Improvements in Property Tax Administration and UniformityRevista Land LinesAbril 2003Gary C. CorniaProposition 13, adopted by a referendum in California in 1978, was the most notable in a series of relatively recent actions to limit the property tax in the United States, and many experts view it...
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Prospects for Land Value Taxation in Britain
Revista Land LinesEnero 2003Tony VickersIt is not surprising that proposals for land value taxation (LVT) should elicit strong reactions in public debate. Land, taxes and information are a combustible combination, but they are critical to...
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Making Sense of Place, Phoenix
The Urban DesertVideos y multimediaAbril 2003In only half a century, Phoenix has expanded from a small desert town into the sixth largest city in the U.S. Through the eyes and voices of Phoenix residents, this film explores the...