Buscar
Results
-
Property Taxation and Local Government Finance
LibrosSeptiembre 2001Edited by Wallace E. OatesThe 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...
-
Prospects for Land Rent Taxes in State and Local Tax Reforms
Documentos de trabajoOctubre 2001Thomas J. NechybaThis 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...
-
Land Value Taxation in South Korea
Documentos de trabajoAbril 2001Younghoon RoThis 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...
-
The Legal Requirements Regarding Valuation of Land and Improvements for Property Tax Purposes
Documentos de trabajoSeptiembre 2001David Brunori and Jennifer CarrThis 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...
-
Regionalism on Purpose
Enfoques en políticas de sueloAgosto 2001Kathryn A. FosterIn 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...
-
School Finance, Spatial Segregation and the Nature of Communities
Lessons for Developing Countries?Documentos de trabajoJulio 2001Thomas NechybaThis 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...
-
Land Lines, March 2001
Revista Land LinesMarzo 2001Edited by Ann LeRoyerThis 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...
-
The Development of Property Taxation in Economies in Transition
Case Studies from Central and Eastern EuropeLibrosSeptiembre 2001Edited by Jane H. Malme and Joan M. YoungmanIn 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...
-
Current Value Assessment in the Greater Toronto Area
Impacts and Policy ImplicationsDocumentos de trabajoDiciembre 2001David P. Amborski and James H. MarsThe 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...
-
Tierra vacante en ciudades latinoamericanas
LibrosMarzo 2001Editado por Nora ClichevskyLa 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...
Páginas |