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  1. Land Lines, Abril 2022

    Revista Land Lines
    Abril 2022
    Editado por Katharine Wroth

    En este número, se analizan las soluciones locales de la crisis de capacidad de pago de la vivienda, el aumento de un ecosistema de inversión comunitaria en Appalachia y mucho má...

  2. New Report: Taxing Land More Than Buildings Would Help Detroit Homeowners and Spur Development

    Revista Land Lines
    Abril 2022
    By Will Jason, April 4, 2022

    Reforming Detroit’s property tax system by taxing land at a higher rate than buildings would help to revive the local economy and reduce tax bills for nearly every homeowner, according to a new study from the nonprofit Lincoln Institute of Land Policy.

  3. Economic Development

    Vermont Attempts a Kinder, Gentler TIF—But Will it Work?
    Revista Land Lines
    Agosto 2019
    By Will Jason, August 20, 2019

    Vermont has enacted some of the nation’s tightest restrictions on tax increment financing, a common economic development tool with a less-than-stellar track record. Can these guardrails make TIF work?

  4. Why Tax Increment Financing Often Fails and How Communities Can Do Better

    Revista Land Lines
    Septiembre 2018
    By Will Jason, September 11, 2018

    Tax increment financing, or TIF, is a wildly popular economic development tool in the United States, but it often falls short of its promise to revitalize struggling neighborhoods.

  5. Q & A

    Tax Incentives for Amazon HQ2—When Winners End Up Losers?
    Revista Land Lines
    Septiembre 2018
    By David Franco

    Amazon wants tax incentives to locate its second headquarters. Could the costs outweigh the benefits for a city like Boston?

  6. Land Lines, July 2009

    Revista Land Lines
    Julio 2009
    Edited by Ann LeRoyer

    This issue explores the American university’s evolved role as a driver of urban development; a joint venture between the Lincoln Institute and the African Tax Institute to shed light on African...

  7. Land Lines, May 1999

    Revista Land Lines
    Mayo 1999
    Edited by Ann LeRoyer

    This issue explores municipal forms of taxation—including the hoped-for establishment of a property tax—in El Salvador’s capital; the challenges of implementing land and building...

  8. Land Lines, March 1999

    Revista Land Lines
    Marzo 1999
    Edited by Ann LeRoyer

    This issue looks at the introduction of value-based property taxation in Poland; the demographic, geographic, and economic influences of land use and growth patterns in Bogota, Colombia; and the...

  9. El futuro de la renta en las escuelas públicas de los Estados Unidos proveniente del impuesto a la propiedad inmobiliaria

    Revista Land Lines
    Septiembre 2017
    Por Andrew Reschovsky, miembro investigador en el Instituto Lincoln de Políticas de Suelo y profesor emérito en la Universidad de Wisconsin-Madison

    Este Resumen de Políticas Públicas examina el impuesto a la propiedad como una fuente crítica de ingresos para las escuelas públicas en los Estados Unidos. Demuestra la alta proporción de la...

  10. GASB 77

    Revelación del costo de los incentivos en el impuesto a la propiedad inmobiliaria para empresas
    Revista Land Lines
    Septiembre 2017
    Por Andrew Wagaman

    La declaración n.º 77 de la Junta de Normas Nacionales de Contabilidad exige que alrededor de 50.000 gobiernos estatales y locales informen la cantidad total de recaudación...

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