Buscar

Results

1. The Property Tax in Latvia

   System Structure and Current Challenges
   Documentos de trabajo
   Julio 2020
   Sarmite Barvika

   The aim of this paper is to analyze the current state and trends of real property taxation policy in Latvia. Particular importance is given to the general statistical and historical overview of real...

2. Property Tax Delinquency in the United States

   Documentos de trabajo
   Marzo 2020
   Jenna DeAngelo

   How does a municipality create a property tax enforcement system that is revenue maximizing (property tax collection is as close to 100 percent as possible) but also fair (homeowners are able to...

3. Taxes and Economic Development

   An Update on the State of the Economics Literature
   Documentos de trabajo
   Agosto 2019
   Andrew Hanson

   There is a large literature examining the effect of taxes and tax concessions on local economic development, but the last comprehensive review of taxes and economic development was Wasylenko (1997),...

4. Property Tax Reform

   The Northern Ireland Experience
   Documentos de trabajo
   Noviembre 2010
   William J. McCluskey and Nigel D. Woods

   This paper reviews the strategic approach, the policy development and the implementation of a major reform to the residential property tax in Northern Ireland. This reform, the first in some 150...

5. Area-Based Property Tax Systems

   Area-Based Property Tax Systems
   Documentos de trabajo
   Mayo 2009
   Katrina D. Connolly and Michael E. Bell

   The area-based property tax has been gaining influence in developing and transitional countries around the world. This report first examines how the area-based tax is administered in thirty-eight...

6. Reform of the Property Tax and Problems of Real Estate Appraisal for Taxation Purposes in Transitional Economies of Central and Eastern Europe

   Documentos de trabajo
   Enero 2005
   Vytautas Šulija and Gintautas Šulija

   This paper surveys the property tax reforms in Eastern and Central European countries that joined the European Union on May 1, 2004. Property tax reforms are evaluated in the light of political and...

7. Implementation of the Real Property Tax in Veliky Novgorod

   Land Policy Issues
   Ponencias
   Mayo 2001
   Natalia Kalinina

   This paper was written for and presented at a Lincoln Institute course titled, “Land Reform and Emerging Property Market in Russia,” held May 29-30, 2001, in St. Petersburg, Russia.

8. Preparing to Pilot Land Value Taxation in Britain

   Documentos de trabajo
   Enero 2002
   Anthony Vickers

   This was the second year of a three-year research project to help prepare Great Britain for the start of an implementation of land value taxation (LVT). The first year’s report (WP00AV1)...

9. Equity and Fairness Within Ad Valorem Real Property Taxes

   Documentos de trabajo
   Junio 2000
   Frances Plimmer, William J. McCluskey, and Owen Connellan

   This working paper reports on inequitable and unfair aspects in the extant design and operation of domestic property taxation systems in the United Kingdom. It examines previous attempts in property...

10. Land Value Taxation in Britain

    Experience and Opportunities
    Libros
    Abril 2004
    Owen Connellan, with Nathaniel Lichfield, Frances Plimmer, and Tony Vickers

    Attempts at introducing land value taxation (LVT) in the United Kingdom demonstrate a long and varied history. Land Value Taxation in Britain considers this history and how LVT may be particularly...