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  1. The Influence of Local Fiscal Structure and Growth Control Choices on “Big Box” Urban Sprawl in the American West

    Documentos de trabajo
    Enero 2002
    Robert W. Wassmer

    Is the amount of total retail sales and two forms of “big box” retail (auto and home improvement) sales that occur outside of a western United States metropolitan area’s central...

  2. Property Taxation in New Zealand

    Documentos de trabajo
    Diciembre 2002
    William J. McCluskey, with Arthur Grimes and Jason Timmins

    Since European colonisation of New Zealand in 1840, property taxes have formed the foundation of local authorities’ revenues. Currently, over half of local authority revenues are sourced from...

  3. Rethinking the Administrative Structure of Indiana’s Property Tax System

    Documentos de trabajo
    Enero 2002
    Jeff Wuensch and Frank Kelly

    Since the 1998 landmark decision by the Indiana State Supreme Court overturning the state’s assessment manuals, several significant steps have been taken by the state to meet the constitutional...

  4. Property Taxation and Current Use Assessment

    A Theoretical Note
    Documentos de trabajo
    Diciembre 2002
    Richard W. England and Robert D. Mohr

    This paper discusses the relationships between property taxation and patterns of land use. In particular, it models a landowner's decision to develop a parcel when she has the option to enroll...

  5. Valuing Land and Improvements

    State Laws and Local Government Practices
    Documentos de trabajo
    Julio 2002
    David Brunori and Jennifer Carr

    This project involved research on the legal requirements and local government practices concerning the valuation of land and improvements for property tax purposes. A majority of states (29)...

  6. Preparing to Pilot Land Value Taxation in Britain

    Documentos de trabajo
    Enero 2002
    Anthony Vickers

    This was the second year of a three-year research project to help prepare Great Britain for the start of an implementation of land value taxation (LVT). The first year’s report (WP00AV1)...

  7. Editing and Verifying Sales Disclosure Forms in Indiana

    A Primer
    Documentos de trabajo
    Enero 2002
    Jeff Wuensch, Frank Kelly, and Lana Bousman

    The sales disclosure form has evolved into an integral part of the real property assessment system in Indiana. Originally created in 1993 to study the fiscal impact of moving to a market-derived...

  8. Widening the Net

    Extending the Property Tax into Previously Untaxed Areas of South Africa
    Documentos de trabajo
    Diciembre 2002

    In South Africa, during apartheid, blacks were typically not permitted private ownership of real property, a distinction that is especially important for consideration of the post-apartheid property...

  9. Exploring Ad Hoc Regionalism

    Enfoques en políticas de suelo
    Diciembre 2002
    Douglas R. Porter and Allan D. Wallis

    A growing number of urban challenges—from threats of environmental degradation and sprawl, to social and fiscal disparity, to economic transformation and globalization—call for action at...

  10. Property Taxes in South Africa

    Challenges in the Post-Apartheid Era
    Libros
    Marzo 2002
    Edited by Michael E. Bell and John H. Bowman

    Editors Michael E. Bell and John H. Bowman have assembled the first comprehensive overview of the challenges of adapting property taxation to the many changes brought about by the end of apartheid in...

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