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  1. New Tool Measures Vertical Equity in Property Tax Assessments

    Revista Land Lines
    Diciembre 2023
    By Jon Gorey, December 15, 2023

    The online tool provides a free resource for evaluating and interpreting assessment equity in several ways

  2. Accelerating Community Investment Launches Second Community of Practice

    Revista Land Lines
    Noviembre 2023
    By Kristina McGeehan, November 28, 2023

    The Lincoln Institute of Land Policy launched the second round of the Accelerating Community Investment initiative’s Community of Practice (ACI CoP) in November, kicking off with a convening in Sante...

  3. 2024 C. Lowell Harriss Dissertation Fellowship Program

    Oportunidades de becas de posgrado
    Enero 2024

    The Lincoln Institute’s C. Lowell Harriss Dissertation Fellowship Program assists PhD students whose research complements the institute’s interest in property valuation and taxation. Applications are due March 1, 2024, by 6:00 p.m. EST.

  4. 2024 Lincoln Institute Scholars Program

    Oportunidades de becas
    Enero 2024

    The Lincoln Institute Scholars Program provides an opportunity for recent PhDs (one to two years post-graduate) specializing in public finance or urban economics to work with senior academics. Applications are due March 8, 2024, by 11:59 p.m. (EDT).

  5. Water is Colorado’s most critical resource. So why isn’t it central to every local land-use decision?

    The Colorado Sun
    Febrero 11, 2020
    El Instituto Lincoln en las noticias
  6. The Tax Autonomy of Local Governments in the United States

    Documentos de trabajo
    Enero 2019
    Andrew Reschovsky

    Statistics on the share of total government tax revenue raised by local governments provide an incomplete picture of local government taxing power. If higher level governments define the local tax...

  7. Strengthening the Local Property Tax

    The Need for a Property Tax Expenditure Budget
    Documentos de trabajo
    Agosto 2011
    Katrina D. Connolly and Michael E. Bell

    The property tax is the most important source of local revenue. But while it is widely believed to be fair, efficient, and simple to administer, in practice it has begun to drift from these ideals....

  8. Property Taxes for Local Finance

    Research Results and Policy Perspectives (Reconsidering Property Taxes: Perhaps Not So Bad After All)
    Documentos de trabajo
    Enero 2009
    Ronald C. Fisher

    Although property taxes continue to be one of the fundamental fiscal foundations for local government in the U.S., they also remain exceptionally controversial (even among taxes). The political or...

  9. Land Value Taxation for Local Government Finance in the Russian Federation

    A Case Study of Saratov Oblast
    Documentos de trabajo
    Marzo 2006
    John L. Mikesell, C. Kurt Zorn, Valentina Guerasimova, Svetlana Vladimirova, and Olha Krupa

    As the Russian Federation restructures its local government finances to provide greater local fiscal autonomy, it is changing the way it taxes land. Instead of using normative measures such as area...

  10. 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...

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