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The Adoption and Repeal of the Two Rate Property Tax in Amsterdam, New York
Documentos de trabajoEnero 1998Donald J. ReebThe two rate form of the property tax, a tax in which buildings are taxed at a lower rate than land, is an existing form of the property tax proposed by Henry George. The two rate tax has been...
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Measuring Use Value Assessment Tax Expenditures
Documentos de trabajoEnero 1998Use-value assessment is the practice of valuing land for property tax purposes in its current use, rather than its full market value. This practice is widespread in the U.S. and is intended as a...
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School Finance Litigation and Property Tax Revolts
How Undermining Local Control Turns Voters AwayDocumentos de trabajoEnero 1998William A. FischelThe use of local property taxes to fund public schools in the United States has been under attack since the 1970s as a result of reform-minded lawsuits. Court-ordered reforms typically involve a...
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Land Value Taxation
Can It and Will It Work Today?LibrosEnero 1998Edited by Dick NetzerMany contemporary scholars and practitioners question whether land value taxation is a serious contender as an important revenue source. But, whatever its political potential may be, economists...
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The Continuing Redistribution of Fiscal Stress
The Long Run Consequences of Proposition 13Documentos de trabajoEnero 1998Jeffrey I. ChapmanThe paper begins to examine some of the long-run implications of the passage of Proposition 13—a significant California property tax reduction initiative that passed in 1978. The particular...
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The Taxation of Real Property in Asia
Revista Land LinesMayo 1998Alven LamThe recent fiscal crisis in Asia has affected systems of taxation and land use regulation throughout the region. The situation in Korea is typical. A series of collapses of large conglomerates led to...
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Price Volatility and Property Tax Limitations
Revista Land LinesEnero 1998The potential for sharp and unpredictable assessment increases is an important source of dissatisfaction with the property tax. Rapid price rises that are accurately and promptly reflected in...
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Using the Property Tax for Value Capture
A Case Study from BrazilRevista Land LinesEnero 1998Public investment in urban areas often results in increased land value that benefits only a small group of private owners. In a pioneering initiative, the city of Porto Alegre, Brazil, is using the...