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1. Lincoln Institute of Land Policy Vertical Equity App

   Bases de datos
   Septiembre 2023

   Vertical equity in property tax assessment requires that assessment levels remain consistent over the range of real estate values, with high-value and low-value properties exhibiting the same ratio...

2. Assessing the Theory and Practice of Land Value Taxation

   Enfoques en políticas de suelo
   Febrero 2010
   Richard F. Dye and Richard W. England

   Through an examination of more than 30 countries and several U.S. municipalities that have implemented a land value tax as an alternative to the traditional property tax, this report helps officials...