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Land Policies, Urban Law, and Climate Change
Urban Taxation Measures to Address Climate Change Stage 2: Case AnalysisDocumentos de trabajoAgosto 2023Melinda Maldonado, Safira de la Sala, Rachelle Alterman, Giovanni Andrés Pérez Macías, and Roberto Arazo SilvaThis document serves as a presentation of the second stage of research on Land Policies, Urban Planning Law, and Climate Change. In the first stage, we described a series of urban and taxation...
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Split-Rate Taxation
Impacts on Tax BaseDocumentos de trabajoEnero 2021Zhou Yang and Zackary HawleyMunicipalities debating land value taxation or split-rate taxation need empirical evidence to understand how the transition of property tax regimes will affect their tax base. Using a valuable data...
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Split-Rate Taxation and Business Establishment Location
Evidence from the Pennsylvania ExperienceDocumentos de trabajoEnero 2021Andrew HansonThis paper estimates the relationship between business establishment location and split-rate property taxation. Using variation in split-rate adoption and intensity by municipalities across...
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Assessment of Property Tax Reductions on Tax Delinquency, Tax Foreclosure, and Home Ownership
Documentos de trabajoEnero 2021Fernanda Alfaro, Dusan Paredes, and Mark SkidmoreIn this report, we provide an evaluation of the impacts in Detroit of reductions in residential effective tax rates on tax delinquency, property tax foreclosure, and homeownership. The decline in...
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Value Capture Beyond Public Land Leasing
Funding Transit and Urban Redevelopment in China’s Pearl River DeltaDocumentos de trabajoAgosto 2020Jiawen Yang, Rachelle Alterman, and Bin LiThe globally wide research community has limited knowledge of China’s value capture practices beyond the straightforward public land leasing practice. This research is built on a set of case...
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Financing Transit Oriented Development by Value Capture
Negotiating Better Public InfrastructureDocumentos de trabajoJunio 2019Erwin van der Krabben, Ary Samsura, and Jinshuo WangA recent World Bank report warns of the increasing problems of car-dependent urbanization (Suzuki et al. 2015), particularly in rapidly growing cities in developing countries. The integration of...
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The Economics of Efficient Taxes on Land
Documentos de trabajoEnero 1995Nicolaus TidemanLand can be taxed in a number of different ways. This review is concerned with taxes on land that have little or no detrimental effect on economic incentives. Therefore, it concentrates on taxes on...
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Evidence on the Distributional Effects and Administrative Feasibility of a Land Value Tax
Who Wins, Who Loses, and Can It Happen?Documentos de trabajoJunio 2009Elizabeth PlummerThis study examines how replacing a uniform property tax with a land value tax would shift the tax burden. Most empirical studies that examine land value tax focus on the land value tax’s...
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Biases in Analysis of Split-Rate Property Tax Reforms
Hawaii’s Experience 1963-1979Documentos de trabajoMarzo 2009Sally KwakSome localities levy split-rate property taxes, with one rate on land and another on improvements. Simple economic theory suggests this type of tax increases land use efficiency while reducing sprawl...
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Further Development and Practical Application of Market-Based Land Mass Appraisal On-Line System for Land Taxation
Documentos de trabajoEnero 2008Arturas Kaklauskas, Arvydas Bagdonavicius and Albina AleksieneMultiple Criteria Value Model was developed. Analysis of criteria system being used by Lithuanian State Enterprise Centre of Registers for mass valuation of land was performed. Proposal and...
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