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  1. Taxing and Untaxing Land

    Current Use Assessment of Farmland
    Otro
    Septiembre 2005

    This 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...

  2. Reform of the Property Tax and Problems of Real Estate Appraisal for Taxation Purposes in Transitional Economies of Central and Eastern Europe

    Documentos de trabajo
    Enero 2005
    Vytautas Šulija and Gintautas Šulija

    This paper surveys the property tax reforms in Eastern and Central European countries that joined the European Union on May 1, 2004. Property tax reforms are evaluated in the light of political and...

  3. Property Tax and Urban Sprawl

    Theory and Implications for U.S. Cities
    Documentos de trabajo
    Enero 2005
    Yan Song and Yves Zenou

    This 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...

  4. Full Disclosure

    Unanticipated Improvements in Property Tax Uniformity
    Documentos de trabajo
    Junio 2005
    Gary C. Cornia and Lawrence C. Walters

    This paper contributes to two strands in the property tax literature. One thread considers the effects of full disclosure requirements or “truth in taxation” on the rate of property tax...

  5. Reinventing Conservation Easements

    A Critical Examination and Ideas for Reform
    Enfoques en políticas de suelo
    Septiembre 2005
    Jeff Pidot

    Conservation easements represent one of the most rapid trends in land conservation. Beyond tax credits, tax deductions, and other public subsidies that provide financial incentive for landowners to...

  6. Land Lines, July 2005

    Revista Land Lines
    Julio 2005
    Edited by Ann LeRoyer

    This 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...

  7. Land Lines, January 2005

    Revista Land Lines
    Enero 2005
    Edited by Ann LeRoyer

    This 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...

  8. From the President

    Revista Land Lines
    Octubre 2005
    Gregory K. Ingram

    The 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....

  9. Faculty Profile

    C. Lowell Harriss
    Revista Land Lines
    Octubre 2005

    C. 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...

  10. Stabilizing Property Taxes in Volatile Real Estate Markets

    Revista Land Lines
    Julio 2005
    Joan Youngman and Jane Malme

    Property 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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