Buscar

Results

1. Further Development and Practical Application of Market-Based Land Mass Appraisal On-Line System for Land Taxation

   Documentos de trabajo
   Enero 2008
   Arturas Kaklauskas, Arvydas Bagdonavicius and Albina Aleksiene

   Multiple Criteria Value Model was developed. Analysis of criteria system being used by Lithuanian State Enterprise Centre of Registers for mass valuation of land was performed. Proposal and...

2. Property Taxation and Residential Density

   Theory and Empirics
   Documentos de trabajo
   Diciembre 2008
   Richard W. England and Ju-Chin Huang

   In this paper, we first theorize about the size of a house constructed on a residential lot, measured by height and footprint area. We hypothesize that the property tax rate will have a negative...

3. How Differences in Property Taxes within Cities Affect Urban Sprawl

   Documentos de trabajo
   Septiembre 2008
   Yan Song and Yves Zenou

   This article attempts a formal analysis of the connection between the differentiated property tax within urban areas and urban sprawl in U.S. cities. We first develop a theoretical model in which the...

4. The Land Tax Is Pretty Neutral

   Documentos de trabajo
   Septiembre 2008
   N. Edward Coulson and Herman Li

   The inelastic supply of land suggests that taxation of land might be neutral. Feldstein (1977) suggests otherwise, in that taxation reduces risk, and this may raise demand among risk-averse lenders....

5. Property Taxation in Illinois

   A Framework for Reform
   Documentos de trabajo
   Julio 2008
   Nathan B. Anderson and Therese McGuire

   Illinois is one of 23 states that limit both local property tax rates and property tax revenues. Because of its importance to local government finance, reforms of the Illinois property tax system are...

6. The Effect of Property Taxes on Location Decisions

   Evidence From the Market for Second Homes
   Documentos de trabajo
   Mayo 2008
   Erik Johnson and Randall Walsh

   While there exists a large empirical literature on the capitalization of property taxes into home prices, very little work has been done to identify the effect of differences in property taxes on...

7. Property Tax Circuit Breakers in 2007

   Features, Use, and Policy Issues
   Documentos de trabajo
   Marzo 2008
   John H. Bowman

   This paper provides an overview of the nature, development, extent, and effect of residential property tax relief programs in the United States. Its major focus is on circuit breakers, which target...

8. Property Tax Assessment Limits

   Lessons from Thirty Years of Experience
   Enfoques en políticas de suelo
   Junio 2008
   Mark Haveman and Terri A. Sexton

   During the 30 years since California adopted its groundbreaking tax limitation measure known as Proposition 13, pressure has persisted for states to adopt various forms of property tax relief. These...

9. The City-CLT Partnership

   Municipal Support for Community Land Trusts
   Enfoques en políticas de suelo
   Junio 2008
   John Emmeus Davis and Rick Jacobus

   Based on a review of three dozen municipal programs and interviews with local officials and community land trust (CLT) practitioners, this report describes how cities are investing in existing CLTs...

10. Transforming Community Development with Land Information Systems

    Enfoques en políticas de suelo
    Marzo 2008
    Sarah Treuhaft and G. Thomas Kingsley

    A new era of data democracy has arrived, enabling tremendous improvements in land information systems and opening up a wealth of opportunities for the practice of community development and the...