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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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The Legal Requirements Regarding Valuation of Land and Improvements for Property Tax Purposes
Documentos de trabajoSeptiembre 2001David Brunori and Jennifer CarrThis paper investigates two main questions regarding the state-level requirements governing the valuation of land and improvements for property tax purposes. First, does state law directly or...
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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...