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1. Equity and Efficiency Considerations in Use Value Taxation

   Documentos de trabajo
   Noviembre 2005
   David C. Soule and Barry Bluestone

   Use value taxation is used in almost every state in the country to provide property tax relief to owners of farmland, forestland, and, in many cases, land available for recreational use. Created in...

2. Reform of the Property Tax and Problems of Real Estate Appraisal for Taxation Purposes in Transitional Economies of Central and Eastern Europe

   Documentos de trabajo
   Enero 2005
   Vytautas Šulija and Gintautas Šulija

   This 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...

3. Property Tax and Urban Sprawl

   Theory and Implications for U.S. Cities
   Documentos de trabajo
   Enero 2005
   Yan Song and Yves Zenou

   This 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...

4. Full Disclosure

   Unanticipated Improvements in Property Tax Uniformity
   Documentos de trabajo
   Junio 2005
   Gary C. Cornia and Lawrence C. Walters

   This 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...

5. Reinventing Conservation Easements

   A Critical Examination and Ideas for Reform
   Documentos de trabajo
   Marzo 2005
   Jeff Pidot

   This working paper has been published as a Lincoln Institute Policy Focus Report. No recent happening in land conservation rivals the deployment from coast-to-coast of conservation easements. Beyond...

6. The Value of Open Space

   Evidence from Studies of Nonmarket Benefits
   Documentos de trabajo
   Marzo 2005
   Virginia McConnell and Margaret Walls

   Open space provides a range of benefits to citizens of a community, beyond the benefits that accrue to private landowners. Parks and natural areas can be used for recreation; wetlands and forests...

7. An Exploratory Overview of Property Taxation in the Commonwealth of Nations

   Documentos de trabajo
   Noviembre 2005
   Riël C.D. Franzsen and William J. McCluskey

   This study provides an overview of the property tax systems in the 53 member states of the Commonwealth of Nations, as well as Zimbabwe (a member state until its withdrawal in 2003) and Montserrat, a...

8. An Exploratory Overview of Property Taxation in the Commonwealth of Nations, Appendix 1

   Documentos de trabajo
   Noviembre 2005
   Riël C.D. Franzsen and William J. McCluskey

   Appendix 1 to Franzsen and McCluskey working paper also posted on this website.

9. An Exploratory Overview of Property Taxation in the Commonwealth of Nations, Appendix 2

   Documentos de trabajo
   Noviembre 2005
   Riël C.D. Franzsen and William J. McCluskey

   Appendix 2 to Franzsen and McCluskey working paper also posted on this website.

10. Valuing Land For Tax Purposes in Traditional Tribal Areas of South Africa Where There Is No Land Market

    Documentos de trabajo
    Junio 2005
    Michael E. Bell and John H. Bowman with Lindsay C. Clark

    South Africa envisions extending value-based property taxation, long established in white, urban areas, into rural areas and former black local authority areas (BLAs). Special problems arise in rural...