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Taxing and Untaxing Land
Current Use Assessment of FarmlandOtroSeptiembre 2005This article was originally published in State Tax Notes, a journal by Tax Analysts, on September 5, 2005. The debate over appropriate property tax treatment of farmland touches on many complex...
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Property Tax and Urban Sprawl
Theory and Implications for U.S. CitiesDocumentos de trabajoEnero 2005Yan Song and Yves ZenouThis article attempts a formal analysis of the connection between property tax and urban sprawl in U.S. cities. We develop a theoretical model that includes households (who are also landlords)and...
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Land Lines, January 2005
Revista Land LinesEnero 2005Edited by Ann LeRoyerThis issue features a summary declaration of core policy issues surrounding land management and land markets in Latin America; land value in the context of large urban Latin American projects; the...
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From the President
Revista Land LinesOctubre 2005Gregory K. IngramThe Lincoln Institute has long been involved in international activities that deal with land policy and land taxation issues. In the 1970s those activities focused mainly on training and education....
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Faculty Profile
C. Lowell HarrissRevista Land LinesOctubre 2005C. Lowell Harriss is Professor Emeritus at Columbia University, where he taught economics from 1938 until his retirement in 1981. He then served as executive director of the Academy of Political...
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Property Tax Development in China
Revista Land LinesJulio 2005The 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...
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Taxing Publicly Owned Land in China
A Paradox?Revista Land LinesEnero 2005After 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...