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Property Taxation in New Zealand
Documentos de trabajoDiciembre 2002William J. McCluskey, with Arthur Grimes and Jason TimminsSince European colonisation of New Zealand in 1840, property taxes have formed the foundation of local authorities’ revenues. Currently, over half of local authority revenues are sourced from...
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Property Taxation and Current Use Assessment
A Theoretical NoteDocumentos de trabajoDiciembre 2002Richard W. England and Robert D. MohrThis paper discusses the relationships between property taxation and patterns of land use. In particular, it models a landowner's decision to develop a parcel when she has the option to enroll...
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Preparing to Pilot Land Value Taxation in Britain
Documentos de trabajoEnero 2002Anthony VickersThis was the second year of a three-year research project to help prepare Great Britain for the start of an implementation of land value taxation (LVT). The first year’s report (WP00AV1)...
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Rethinking the Administrative Structure of Indiana’s Property Tax System
Documentos de trabajoEnero 2002Jeff Wuensch and Frank KellySince the 1998 landmark decision by the Indiana State Supreme Court overturning the state’s assessment manuals, several significant steps have been taken by the state to meet the constitutional...
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Editing and Verifying Sales Disclosure Forms in Indiana
A PrimerDocumentos de trabajoEnero 2002Jeff Wuensch, Frank Kelly, and Lana BousmanThe sales disclosure form has evolved into an integral part of the real property assessment system in Indiana. Originally created in 1993 to study the fiscal impact of moving to a market-derived...
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The Influence of Local Fiscal Structure and Growth Control Choices on “Big Box” Urban Sprawl in the American West
Documentos de trabajoEnero 2002Robert W. WassmerIs the amount of total retail sales and two forms of “big box” retail (auto and home improvement) sales that occur outside of a western United States metropolitan area’s central...
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Valuing Land and Improvements
State Laws and Local Government PracticesDocumentos de trabajoJulio 2002David Brunori and Jennifer CarrThis project involved research on the legal requirements and local government practices concerning the valuation of land and improvements for property tax purposes. A majority of states (29)...
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Exploring Ad Hoc Regionalism
Enfoques en políticas de sueloDiciembre 2002Douglas R. Porter and Allan D. WallisA growing number of urban challenges—from threats of environmental degradation and sprawl, to social and fiscal disparity, to economic transformation and globalization—call for action at...
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Property Taxation Challenges in Post-Apartheid South Africa
Revista Land LinesJulio 2002Michael E. Bell and John H. BowmanThe Lincoln Institute has supported the authors’ work on property taxation in South Africa for several years, and in February 2002 the Institute published Property Taxes in South Africa: Challenges...
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Land Use Planning and Growth Management in the American West
Revista Land LinesEnero 2002Matthew McKinney and Will HarmonThis article reviews the Western State Planning Leadership Retreat, in which state planners from 13 western states have participated. The retreats provide a forum for state-level planners to compare...