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Improving the Accuracy of Downtown Land Assessments
Documentos de trabajoNoviembre 1999Richard Ashley, Florenz Plassmann, and Nicolaus TidemanA tax that is levied on the value of land alone, irrespective of any improvements to land, does not cause any economic distortions. Levying such a tax requires an ability to estimate the value of...
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Public Values and Conservation Land
A Case Study of the Norumbega Project, Weston, MADocumentos de trabajoSeptiembre 1999Charles J. FausoldThis paper explores public values and attitudes toward conservation land by tracing the history of a proposed conversion of town conservation land to water supply purposes in Weston, Massachusetts....
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Mexicali
A Success Story of Property Tax ReformRevista Land LinesSeptiembre 1999Manuel Perló CohenThe case of Mexicali, the capital city of the border state of Baja California, Mexico, stands out as a good example of successful property tax reform in the 1990s. In only a few years the local...
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Introducing Value-based Property Taxation in Poland
Revista Land LinesMarzo 1999Jane Malme and Dennis RobinsonAs a next step in the economic reforms begun in the post-Soviet period, momentum is growing in Poland for the introduction of a property tax based on market value. The recently established Department...