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  1. The Impact of Property Taxes and Property Tax Classification on Business Activity

    Documentos de trabajo
    Enero 1999
    Richard F. Dye, Therese McGuire, and David Merriman

    We investigate the extent to which Chicago’s unusual system of property taxation, whereby commercial and industrial property is “classified” and assessed at a higher rate in Cook...

  2. Improving the Accuracy of Downtown Land Assessments

    Documentos de trabajo
    Noviembre 1999
    Richard Ashley, Florenz Plassmann, and Nicolaus Tideman

    A tax that is levied on the value of land alone, irrespective of any improvements to land, does not cause any economic distortions. Levying such a tax requires an ability to estimate the value of...

  3. Public Values and Conservation Land

    A Case Study of the Norumbega Project, Weston, MA
    Documentos de trabajo
    Septiembre 1999
    Charles J. Fausold

    This paper explores public values and attitudes toward conservation land by tracing the history of a proposed conversion of town conservation land to water supply purposes in Weston, Massachusetts....

  4. Land Lines, November 1999

    Revista Land Lines
    Noviembre 1999
    Edited by Ann LeRoyer

    This issue explores human rights and eviction issues experienced by Colombia’s impoverished urban populations, the implementation of property taxes in Bosnia and Herzegovina, and a reassessment...

  5. Land Lines, September 1999

    Revista Land Lines
    Septiembre 1999
    Edited by Ann LeRoyer

    This issue looks at urban development options for California’s agricultural Central Valley region; problems of, and recommendations for, the property tax system of Porto Alegre, Brazil; and a...

  6. Land Lines, May 1999

    Revista Land Lines
    Mayo 1999
    Edited by Ann LeRoyer

    This issue explores municipal forms of taxation—including the hoped-for establishment of a property tax—in El Salvador’s capital; the challenges of implementing land and building...

  7. Implementing Property Taxation in Bosnia and Herzegovina

    Revista Land Lines
    Noviembre 1999
    C. Kurt Zorn, Jean Tesche, and Gary Cornia

    The state of Bosnia and Herzegovina continues its long process of reconstruction and reconciliation, four years after the November 1995 signing of the Dayton Peace Accords, which marked the end of a...

  8. Local Property Taxation

    An Assessment
    Revista Land Lines
    Mayo 1999
    Wallace E. Oates

    The property tax is, in my view, a good local tax, though it is far from perfect. Relative to the other tax bases available to local government, I think the property tax gets high marks, in spite of...

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