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  1. The Unit Approach to the Taxation of Railroad and Public Utility Property

    Ponencias
    Mayo 2013
    Gary C. Cornia, David J. Crapo, and Lawrence C. Walters

    Administering a property tax system presents ongoing challenges under the best of circumstances. Whether it involves keeping taxpayer rolls up to date, pursuing tax evaders, or updating taxable...

  2. Collecting Land Value Through Public Land Leasing

    Ponencias
    Mayo 2012

    In this paper, John E. Anderson examines the experience of leasing public land in China. Specifically, he addresses the issues related to the adoption of a proposed ad valorem property tax within a...

  3. Land Value Taxation as a Method of Financing Municipal Expenditures in U.S. Cities

    Ponencias
    Mayo 2007

    To what extent could local governments employ land and property taxation to recoup a portion of these land values for financing local services and infrastructure? Richard W. England tackles this...

  4. Taxing Land and Property in Emerging Economies

    Raising Revenue . . . and More?
    Ponencias
    Mayo 2007
    Richard M. Bird and Enid Slack

    Richard M. Bird and Enid Slack examine the potential of land and property taxation in developing and transition countries. Bird and Slack present a less optimistic view of the use of land and...

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