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Land Lines, April 2011
Revista Land LinesAbril 2011Edited by Ann LeRoyerThis issue looks at the performance of a special assessment tax used to finance urban development in Colombia; varied results of payments in lieu of taxes (PILOTs) across U.S. municipalities; and the...
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Perfil académico
Sally PowersRevista Land LinesJulio 2011 -
Faculty Profile
Sally PowersRevista Land LinesJulio 2011Sally Powers has been a visiting fellow in the Department of Valuation and Taxation at the Lincoln Institute of Land Policy since 2009. She was director of assessment for the City of Cambridge for...
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La implementación de la reforma del impuesto municipal sobre la propiedad en Brasil
Revista Land LinesEnero 2011Omar Pinto DomingosLas ciudades enfrentan grandes dificultades a la hora de intentar introducir un sistema del impuesto a la propiedad más eficiente. Uno de los desafíos consiste en controlar la alta volatilidad...
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Implementing Local Property Tax Reform in Brazil
Revista Land LinesEnero 2011Omar Pinto DomingosThe property tax reform in Belo Horizonte was guided by the dual desire to eliminate distortions in its antiquated model and to introduce a new fiscal culture to support a permanent process of...
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Assessment Regressivity
A Tale of Two Illinois CountiesRevista Land LinesEnero 2011Assessment accuracy is the key to an equitable property tax, and statistical measures of regressivity are essential tools for evaluating valuation systems. Data from two counties in the Chicago area...