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Property Taxation and Local Government Finance
LibrosSeptiembre 2001Edited by Wallace E. OatesThe 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...
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Implementation of the Real Property Tax in Veliky Novgorod
Land Policy IssuesPonenciasMayo 2001Natalia KalininaThis 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.
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School Finance, Spatial Segregation and the Nature of Communities
Lessons for Developing Countries?Documentos de trabajoJulio 2001Thomas NechybaThis 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...
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Current Value Assessment in the Greater Toronto Area
Impacts and Policy ImplicationsDocumentos de trabajoDiciembre 2001David P. Amborski and James H. MarsThe 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...
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Land Value Taxation in South Korea
Documentos de trabajoAbril 2001Younghoon RoThis 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...
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The Case of the Disappearing City
Redistribution without GrowthDocumentos de trabajoAbril 2001Barry Lentnek, Alex Anas, and Jean-Claude ThillGiven 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...
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Prospects for Land Rent Taxes in State and Local Tax Reforms
Documentos de trabajoOctubre 2001Thomas J. NechybaThis 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...
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Land Price Data and Land Value Functions in Cracow, Poland
Documentos de trabajoMayo 2001David Dale-Johnson and W. Jan BrzeskiThe 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...
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The Efficiency Gains from Agricultural Land Tax Reform
England 1836-1855Documentos de trabajoDiciembre 2001Gregory Clark and Eric JamelskeThe 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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The Legal Requirements Regarding Valuation of Land and Improvements for Property Tax Purposes
Documentos de trabajoSeptiembre 2001David Brunori and Jennifer CarrThis paper investigates two main questions regarding the state-level requirements governing the valuation of land and improvements for property tax purposes. First, does state law directly or...
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