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  1. Transferencia de potencialidad de desarrollo

    El caso de la Ciudad de México
    Otro
    Enero 2004
    Carlos Morales Schechinger

    En 1988 el gobierno de la Ciudad de México (entonces Distrito Federal) implementó la transferencia de potencialidad de desarrollo para financiar el rescate del centro histórico....

  2. Assessing the Distributive Impact of a Revenue-Neutral Shift from a Uniform Property Tax to a Two-Rate Property Tax with a Uniform Credit

    Documentos de trabajo
    Diciembre 2004
    Richard W. England and Min Qiang Zhao

    A number of economists have argued that a property tax with a lower rate applied to improvement values than land values is superior to a property tax with a uniform tax rate that yields the same...

  3. Lessons from Attempted Utopia

    Fairhope, Alabama, and Arden, Deleware
    Documentos de trabajo
    Diciembre 2004
    Matthew M. Harris

    The towns of Fairhope, Alabama and Arden Delaware were founded in 1894 and 1900 respectively. Both were intentional communities founded to demonstrate the economic principles advocated by Henry...

  4. Training Indiana’s Assessors

    A Blueprint and Foundation for Reform
    Documentos de trabajo
    Octubre 2004
    Frank Kelly and Jeff Wuensch

    This paper reports on the current educational and training system for Indiana’s assessors, reviews necessary job functions and prerequisites, and summarizes their current qualifications. In...

  5. Evaluating the Feasibility and Burden Shifting Impacts of a State Land Value Tax on Commercial and Industrial Property

    Documentos de trabajo
    Enero 2004
    Mark Haveman

    In the most recent general session of the Minnesota state legislature, a bill was introduced to transition the commercial/industrial portion of the state general property tax into a tax on commercial...

  6. Land Taxes and Revenue Needs as Communities Grow and Decline

    Evidence from New Zealand
    Documentos de trabajo
    Julio 2004
    Suzi Kerr, Andrew Aitken, and Arthur Grimes

    New Zealand is unusual in that nearly 60% of local services are funded from property taxes. These are a mixture of land taxes, capital value taxes, annual rental value taxes and uniform general...

  7. Urban Sprawl

    Documentos de trabajo
    Julio 2004
    Thomas J. Nechyba and Randall Walsh

    Modern usage of the term “sprawl” was coined in 1937 by Earle Draper—one of the first city planners in the southeastern United States (Black, 1996). By the end of World War II, the...

  8. An Examination into the Effects of Land Value Taxation in the UK

    An Update of the Whitstable Case Studies
    Documentos de trabajo
    Julio 2004
    Greg McGill and Frances Plimmer

    The aim of this study is to update the valuation exercises which were undertaken in 1963 and 1973 in order to assess the practicability of introducing a Land Value Tax in the UK. The original studies...

  9. Policy Options for the Taxation of Agriculture Land and Agricultural Income in India

    Documentos de trabajo
    Junio 2004
    Sebastian S. James

    This paper is a study of the policy options for the taxation of Agricultural Land and Agricultural Income in India at the levels of the Local, State and Central Government. This study has come to the...

  10. Intra-Metropolitan Area Fiscal Capacity Disparities and the Property Tax

    Documentos de trabajo
    Abril 2004
    Michael E. Bell, Lindsay C. Clark, Joe Cordes, and Hal Wolman

    The purpose of this study is to assess the extent of variations in the revenue capacity of select local governments in the Washington, DC area using the Representative Revenue System developed by the...

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