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Awareness of Land Taxation
Survey of State LegislatorsDocumentos de trabajoOctubre 2003David BrunoriThis paper reports on a year-long survey project designed to ascertain state legislators’ awareness and knowledge of land taxation issues. The survey was conducted during the 2002-2003...
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The Impact of the Jubilee Line Extension of the London Underground Rail Network on Land Values
Documentos de trabajoJunio 2003Stephen R. Mitchell and Anthony VickersUsing U.K. Government published property value data, an analysis of the impact of a major extension to London’s subway network during the late 1990s was undertaken to establish whether value...
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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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A Blueprint for Smart Tax in Britain
Documentos de trabajoOctubre 2003Anthony VickersIn this third and final year of a research project to help prepare Great Britain for land value taxation (LVT), work focused on an inner city area of Liverpool and plans to introduce Business...
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Can Tax Increment Financing (TIF) Reverse Urban Decline?
Documentos de trabajoJunio 2003Rachel N. WeberTo counteract physical decline, local governments have increasingly relied on a redevelopment tool called Tax Increment Financing (TIF). TIF allows municipalities to designate an area for improvement...
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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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Effects of Property Tax Abatements on Tax Rates and Capital Costs
The Case of Monroe County, IndianaDocumentos de trabajoEnero 2003C. Kurt Zorn, John L. Mikesell, and Esteban DalehiteResearch on property tax abatements has focused mostly on the determinants of abatements, and on the effectiveness of abatements in influencing relocation, jobs, investment and other outcomes. Two...
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Property Taxation within the Southern African Development Community (SADC)
Current Status and Future Prospects of Land Value Taxation--Botswana, Lesotho, Namibia, South Africa and SwazilandDocumentos de trabajoEnero 2003This study provides a brief overview of the property tax systems in five of the member states of the Southern African Development Community (SADC), namely Botswana, Lesotho, Namibia, South Africa and...