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Land Lines, Abril 2022
Revista Land LinesAbril 2022Editado por Katharine WrothEn este número, se analizan las soluciones locales de la crisis de capacidad de pago de la vivienda, el aumento de un ecosistema de inversión comunitaria en Appalachia y mucho má...
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New Report: Taxing Land More Than Buildings Would Help Detroit Homeowners and Spur Development
Revista Land LinesAbril 2022By Will Jason, April 4, 2022Reforming Detroit’s property tax system by taxing land at a higher rate than buildings would help to revive the local economy and reduce tax bills for nearly every homeowner, according to a new study from the nonprofit Lincoln Institute of Land Policy.
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Economic Development
Vermont Attempts a Kinder, Gentler TIF—But Will it Work?Revista Land LinesAgosto 2019By Will Jason, August 20, 2019Vermont has enacted some of the nation’s tightest restrictions on tax increment financing, a common economic development tool with a less-than-stellar track record. Can these guardrails make TIF work?
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Why Tax Increment Financing Often Fails and How Communities Can Do Better
Revista Land LinesSeptiembre 2018By Will Jason, September 11, 2018Tax increment financing, or TIF, is a wildly popular economic development tool in the United States, but it often falls short of its promise to revitalize struggling neighborhoods.
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Q & A
Tax Incentives for Amazon HQ2—When Winners End Up Losers?Revista Land LinesSeptiembre 2018By David FrancoAmazon wants tax incentives to locate its second headquarters. Could the costs outweigh the benefits for a city like Boston?
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Land Lines, July 2009
Revista Land LinesJulio 2009Edited by Ann LeRoyerThis issue explores the American university’s evolved role as a driver of urban development; a joint venture between the Lincoln Institute and the African Tax Institute to shed light on African...
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Land Lines, May 1999
Revista Land LinesMayo 1999Edited by Ann LeRoyerThis 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...
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Land Lines, March 1999
Revista Land LinesMarzo 1999Edited by Ann LeRoyerThis issue looks at the introduction of value-based property taxation in Poland; the demographic, geographic, and economic influences of land use and growth patterns in Bogota, Colombia; and the...
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El futuro de la renta en las escuelas públicas de los Estados Unidos proveniente del impuesto a la propiedad inmobiliaria
Revista Land LinesSeptiembre 2017Por Andrew Reschovsky, miembro investigador en el Instituto Lincoln de Políticas de Suelo y profesor emérito en la Universidad de Wisconsin-MadisonEste Resumen de Políticas Públicas examina el impuesto a la propiedad como una fuente crítica de ingresos para las escuelas públicas en los Estados Unidos. Demuestra la alta proporción de la...
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GASB 77
Revelación del costo de los incentivos en el impuesto a la propiedad inmobiliaria para empresasRevista Land LinesSeptiembre 2017Por Andrew WagamanLa declaración n.º 77 de la Junta de Normas Nacionales de Contabilidad exige que alrededor de 50.000 gobiernos estatales y locales informen la cantidad total de recaudación...
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