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Land Lines, Enero/Abril 2021
Revista Land LinesEnero 2021Editado por Katharine WrothEste número doble especial de Land Lines conmemora el 75.º aniversario del Instituto Lincoln de Políticas de Suelo, narra la historia de la organización y explora có...
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Nationwide Mass Appraisal Modeling in China
Feasibility Analysis for Scalability Given Ad Valorem Property Tax ReformDocumentos de trabajoAbril 2019Peadar Davis, Michael McCord, Paul Bidanset, and Margie CusackSince 2003, the Chinese government has considered introducing an annual property tax, and while it selected six pilot cities for experimenting with the viability of a mass appraisal system rollout,...
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Urban Land Value Capture in São Paulo, Addis Ababa, and Hyderabad
Differing Interpretations, Equity Impacts, and Enabling ConditionsDocumentos de trabajoEnero 2020Anjali Mahendra, Robin King, Erin Gray, Maria Hart, Laura Azeredo, Luana Betti, Surya Prakash, Amartya Deb, Elleni Ashebir, and Asmaa IbrahimThis paper presents analysis of the fiscal and equity impacts of urban land value capture instruments based on three case studies from the global south. These include the Lideta redevelopment in...
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Policy Options for the Taxation of Agriculture Land and Agricultural Income in India
Documentos de trabajoJunio 2004Sebastian S. JamesThis paper is a study of the policy options for the taxation of Agricultural Land and Agricultural Income in India at the levels of the Local, State and Central Government. This study has come to the...
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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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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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A Politician’s Appraisal of Property Taxation
Israel’s Experience with the ArnonaDocumentos de trabajoSeptiembre 1999Dan DarinThroughout the world, governments are searching for better taxation systems than those we are familiar with to finance the activities of local authorities. Every known local taxation system includes...
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Governing and Financing Cities in the Developing World
Enfoques en políticas de sueloMayo 2014Roy W. Bahl and Johannes F. LinnThe economic activity that drives growth in developing countries is heavily concentrated in urban areas. Big cities generate the most dynamic economic development, the strongest links to the global...
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Metropolitan Public Finances
The Case of MumbaiPonenciasAbril 2013Abhay PetheIn an attempt to understand public finance in metropolitan regions, this paper by Abhay Pethe presents an analysis of the issues faced by one of the most important urban agglomerations in India: the...
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Land and the City
LibrosEnero 2016Edited by George W. McCarthy, Gregory K. Ingram, and Samuel A. MoodyThis book from the Lincoln Institute's 2014 Land Policy Conference examines issues of land use policies and their impact on sustainable urbanization. By 1960, one-third of the world’s...
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