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The Unearned Increment
Property and the Capture of Betterment Value in Britain and FrancePonenciasMayo 2012Philip A. BoothIn this paper, Philip A. Booth shows land value capture is closely linked to institutions that define property in land. Thus, we need to consider how property has been constructed in the law,...
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Developments in Value-Based Property Taxation in Central and Eastern Europe
Revista Land LinesOctubre 2008Jane Malme and Joan YoungmanThe development of new land and tax systems in several countries in political and economic transition reflects a unique array of historical, social, political, and economic circumstances.
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Market Value-Based Taxation of Real Property
Revista Land LinesMayo 2001Jane H. MalmeOver the past decade of transition from communist to market economies, property taxation has taken on economic, political and legal importance as the countries in Central and Eastern Europe have...