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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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Reform of the Property Tax and Problems of Real Estate Appraisal for Taxation Purposes in Transitional Economies of Central and Eastern Europe
Documentos de trabajoEnero 2005Vytautas Šulija and Gintautas ŠulijaThis 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...
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Property Tax and Urban Sprawl
Theory and Implications for U.S. CitiesDocumentos de trabajoEnero 2005Yan Song and Yves ZenouThis 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...
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Full Disclosure
Unanticipated Improvements in Property Tax UniformityDocumentos de trabajoJunio 2005Gary C. Cornia and Lawrence C. WaltersThis 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...
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Reinventing Conservation Easements
A Critical Examination and Ideas for ReformEnfoques en políticas de sueloSeptiembre 2005Jeff PidotConservation 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...
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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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