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  1. Land Lines, Enero/Abril 2021

    Revista Land Lines
    Enero 2021
    Editado por Katharine Wroth

    Este número doble especial de Land Lines conmemora el 75.º aniversario del Instituto Lincoln de Políticas de Suelo, narra la historia de la organización y explora có...

  2. Assessing the Theory and Practice of Land Value Taxation

    Enfoques en políticas de suelo
    Febrero 2010

    Through an examination of more than 30 countries and several U.S. municipalities that have implemented a land value tax as an alternative to the traditional property tax, this report helps officials...

  3. Property Tax Assessment Limits

    Lessons from Thirty Years of Experience
    Enfoques en políticas de suelo
    Junio 2008
    Mark Haveman and Terri A. Sexton

    During the 30 years since California adopted its groundbreaking tax limitation measure known as Proposition 13, pressure has persisted for states to adopt various forms of property tax relief. These...

  4. Challenging the Conventional Wisdom on the Property Tax

    Libros
    Enero 2010
    Edited by Roy Bahl, Jorge Martinez-Vazquez and Joan Youngman

    This book reviews the role of the property tax, addresses the reasons behind its poor performance in practice, and critiques the conventional wisdom in academic literature on the subject. It also...

  5. Special Assessments in California

    35 Years of Expansion and Restriction
    Ponencias
    Mayo 2012
    Dean J. Misczynski

    The use of special assessments in California is one of the longest value capture experiences in the United States. In this paper Dean J. Misczynski describes this instrument and related financing...

  6. 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...

  7. Financiamiento escolar e impuesto sobre la propiedad

    Revista Land Lines
    Febrero 2016

    Algunos de los debates políticos más significativos acerca del impuesto sobre la propiedad no tienen que ver con el impuesto en sí, sino con el uso de su recaudación para...

  8. Reconsideración del avalúo preferencial del suelo rural

    Revista Land Lines
    Abril 2012

    El avalúo preferencial del suelo rural se ha convertido en una característica fundamental del impuesto sobre la propiedad en los Estados Unidos. Los gobernadores y los legisladores...

  9. Reconsidering Preferential Assessment of Rural Land

    Revista Land Lines
    Abril 2012

    Preferential assessment of rural land has become a central feature of property taxation in the United States. Governors and state legislatures need to pause and consider whether various proposed...

  10. 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...

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