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  1. Full Disclosure

    Unanticipated Improvements in Property Tax Uniformity
    Documentos de trabajo
    Junio 2005
    Gary C. Cornia and Lawrence C. Walters

    This paper contributes to two strands in the property tax literature. One thread considers the effects of full disclosure requirements or “truth in taxation” on the rate of property tax...

  2. Stabilizing Property Taxes in Volatile Real Estate Markets

    Revista Land Lines
    Julio 2005
    Joan Youngman and Jane Malme

    Property taxes based on market value have many features that recommend them as a source of local government revenue. They promote visibility and accountability in public spending by providing...

  3. Property Tax Development in China

    Revista Land Lines
    Julio 2005

    The Lincoln Institute’s China Program was established several years ago, in part to develop training programs on property taxation policy and local government finance with officials from the State...

  4. Taxing Publicly Owned Land in China

    A Paradox?
    Revista Land Lines
    Enero 2005

    After spending more than a decade on restructuring central-provincial fiscal relations, the Chinese government is advancing its efforts to reform local public finance. In 2003 the central government...

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