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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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Land Lines, July 2005
Revista Land LinesJulio 2005Edited by Ann LeRoyerThis issue looks at strategies to stabilize property taxes in volatile U.S. real estate markets; the fundamentals and policy implications of North America’s “megapolitan” (large...
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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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Stabilizing Property Taxes in Volatile Real Estate Markets
Revista Land LinesJulio 2005Joan Youngman and Jane MalmeProperty 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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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...
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Faculty Profile
Thomas A. JaconettyRevista Land LinesEnero 2005Thomas A. Jaconetty is the chief deputy commissioner of the Board of Review (formerly the Board of Appeals) of Cook County, Illinois. During the past 24 years he has been involved in the disposition...