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1. Property Tax in Africa

   Status, Challenges, and Prospects
   Libros
   Junio 2017
   Edited by Riël Franzsen and William McCluskey

   “This one-of-a-kind study is an indispensable source for academics and policy makers who seek to explore the virtues of the property tax. The relevance of this volume clearly transcends the...

2. Land Value Taxation in Indiana

   Challenges and Issues
   Documentos de trabajo
   Enero 2000
   Jeff Wuensch, Frank Kelly, and Thomas Hamilton

   In 1998, the Indiana State Supreme Court ruled that the state’s real estate manual violated the state constitution because it was too subjective, lacked meaningful reference to property wealth...

3. The Legal Requirements Regarding Valuation of Land and Improvements for Property Tax Purposes

   Documentos de trabajo
   Septiembre 2001
   David Brunori and Jennifer Carr

   This 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...

4. Improving the Accuracy of Downtown Land Assessments

   Documentos de trabajo
   Noviembre 1999
   Richard Ashley, Florenz Plassmann, and Nicolaus Tideman

   A tax that is levied on the value of land alone, irrespective of any improvements to land, does not cause any economic distortions. Levying such a tax requires an ability to estimate the value of...

5. Detroit and the Property Tax

   Strategies to Improve Equity and Enhance Revenue
   Enfoques en políticas de suelo
   Noviembre 2015
   Gary Sands and Mark Skidmore

   This report outlines the problems underlying the erosion of Detroit's property tax base—a factor that contributed to the city's bankruptcy in 2013. It offers recommendations for reform...

6. Use-Value Assessment of Rural Lands

   Time for Reform?
   Enfoques en políticas de suelo
   Noviembre 2015
   John E. Anderson and Richard W. England

   Use-value assessment (UVA) is the practice of valuing rural land according to its current use rather than its market value to reduce property taxes for rural land owners in the United States. This...

7. Recuperação de Mais-Valias Fundiárias na América Latina

   Políticas e Instrumentos para o Desenvolvimento Urbano
   Enfoques en políticas de suelo
   Septiembre 2014
   Martim O. Smolka

   Urbanization in Latin America is associated with strong pressure for the supply of serviced land, resulting in significant changes in land values that are distributed unequally among landowners and...

8. Implementación de la recuperación de plusvalías en América Latina

   Políticas e instrumentos para el desarrollo urbano
   Enfoques en políticas de suelo
   Febrero 2014
   Martim O. Smolka

   Urbanization in Latin America is associated with strong pressure for the supply of serviced land, resulting in significant changes in land values that are distributed unequally among landowners and...

9. Implementing Value Capture in Latin America

   Policies and Tools for Urban Development
   Enfoques en políticas de suelo
   Junio 2013
   Martim O. Smolka

   This report provides a review of land value capture's antecedents in Latin America and its longstanding presence in the urban planning agenda. It also examines a variety of land value capture...

10. Payments in Lieu of Taxes

    Balancing Municipal and Nonprofit Interests
    Enfoques en políticas de suelo
    Noviembre 2010
    Daphne A. Kenyon and Adam H. Langley

    Payments in lieu of taxes (PILOT) programs for nonprofits provide crucial revenue for many municipalities, but they are not perfect. Through case studies and research, this report provides guidelines...