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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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A Methodology for Valuing Town Conservation Land
Documentos de trabajoEnero 1998Pamela J. Brown and Charles J. FausoldThis paper presents a methodology for rating existing or potential conservation land according to ten criteria weighted to reflect the needs of the local community in which the land is located. The...
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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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Open Space Conservation
Investing In Your Community's Economic HealthEnfoques en políticas de sueloFebrero 1998John TibbettsThis report describes several techniques of delineating the economic value of open space, explaining their strengths and limitations. The report also analyzes the effectiveness, practicality, and...
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Land Lines, November 1998
Revista Land LinesNoviembre 1998Edited by Ann LeRoyerThis issue looks at comparative policy perspectives on market reform and management of urban land; the public land management framework of Brazil’s capital; and ideas on the importance and...
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Land Lines, September 1998
Revista Land LinesSeptiembre 1998Edited by Ann LeRoyerThis issue explores fiscal and regulatory instruments for value capture in Brazil; remedies to the challenges of redeveloping brownfields and vacant land in the U.S. Northeast; Cuba’s urban and...
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Land Lines, July 1998
Revista Land LinesJulio 1998Edited by Ann LeRoyerThis issue sheds light on international dialogues surrounding the regularization and market dynamics of urban land; the return to socially-based land values in Colombia; and the intersection of...
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