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  1. Property Taxation and Local Government Finance

    Libros
    Septiembre 2001
    Edited by Wallace E. Oates

    The property tax is unpopular among both scholars and taxpayers, yet many scholars have proposed ideas to rehabilitate this tax and its role in local public finance. Based on a 2000 Lincoln Institute...

  2. Prospects for Land Rent Taxes in State and Local Tax Reforms

    Documentos de trabajo
    Octubre 2001
    Thomas J. Nechyba

    This paper develops a general equilibrium model of an economy that produces output using capital, labor and land as inputs. It further develops an approach that allows specific parameters in the...

  3. Land Value Taxation in South Korea

    Documentos de trabajo
    Abril 2001
    Younghoon Ro

    This case study will describe and discuss Korea’s most representative land value tax, called Aggregate Land Tax (ALT) adopted in 1990 as an important measure of property tax reform. The measure...

  4. The Legal Requirements Regarding Valuation of Land and Improvements for Property Tax Purposes

    Documentos de trabajo
    Septiembre 2001
    David Brunori and Jennifer Carr

    This paper investigates two main questions regarding the state-level requirements governing the valuation of land and improvements for property tax purposes. First, does state law directly or...

  5. Regionalism on Purpose

    Enfoques en políticas de suelo
    Agosto 2001
    Kathryn A. Foster

    In the past decade, interest in and experience with U.S. metropolitan regionalism have mushroomed as public officials, civic leaders, and metropolitan residents seek to address complicated regional...

  6. School Finance, Spatial Segregation and the Nature of Communities

    Lessons for Developing Countries?
    Documentos de trabajo
    Julio 2001
    Thomas Nechyba

    This paper was written for and presented at a Lincoln Institute course titled, “International Seminar on Segregation in the City,” held July 26-28, 2001. While the issue of school finance...

  7. Land Lines, March 2001

    Revista Land Lines
    Marzo 2001
    Edited by Ann LeRoyer

    This issue provides an overview of various property taxation methods utilized by European countries; an analysis of Latin America’s urban sprawl patterns and land regulation challenges; and a...

  8. The Development of Property Taxation in Economies in Transition

    Case Studies from Central and Eastern Europe
    Libros
    Septiembre 2001
    Edited by Jane H. Malme and Joan M. Youngman

    In the 1990s, Central and Eastern Europe transitioned from communist to market economies and property taxation took on an important role as many countries developed new fiscal policies and new...

  9. Current Value Assessment in the Greater Toronto Area

    Impacts and Policy Implications
    Documentos de trabajo
    Diciembre 2001
    David P. Amborski and James H. Mars

    The political response to the redistributive impacts of the property tax assessment reform in Ontario has caused a long period of controversy. The modern reform process began in 1967 and in 1997, the...

  10. Tierra vacante en ciudades latinoamericanas

    Libros
    Marzo 2001
    Editado por Nora Clichevsky

    La tierra vacante es resultado de muchos factores combinados —incluyendo el funcionamiento de mercados de suelo, las acciones de actores privados, y las políticas de actores pú...

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