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1. 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...

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 Taxes and Revenue Needs as Communities Grow and Decline

   Evidence from New Zealand
   Documentos de trabajo
   Julio 2004
   Suzi Kerr, Andrew Aitken, and Arthur Grimes

   New Zealand is unusual in that nearly 60% of local services are funded from property taxes. These are a mixture of land taxes, capital value taxes, annual rental value taxes and uniform general...

4. Land Value Taxation

   Rating Principles and Guidelines for Kenya
   Documentos de trabajo
   Mayo 2000
   Tom M. Konyimbih

   Kenya has in the last few years initiated reforms at the national and local levels to enhance revenue mobilization, economic efficiency and service delivery to her rapidly increasing population. At...

5. Biases in Analysis of Split-Rate Property Tax Reforms

   Hawaii’s Experience 1963-1979
   Documentos de trabajo
   Marzo 2009
   Sally Kwak

   Some localities levy split-rate property taxes, with one rate on land and another on improvements. Simple economic theory suggests this type of tax increases land use efficiency while reducing sprawl...

6. 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...

7. Landvaluescape and U.K. Tax Reform

   A Report on Aspects of the Study of Land Value Taxation Carried Out in Oxfordshire, 2003–2005
   Documentos de trabajo
   Marzo 2006
   Anthony Vickers

   The author obtained a grant from Lincoln Institute to enable site values to be assessed for a study of land value taxation (LVT) in Oxfordshire, England. This paper describes the political background...

8. 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)...

9. 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...

10. Why So Little Georgism in America?

    Using the Pennsylvania Case Files to Understand the Slow, Uneven Progress of Land Value Taxation
    Documentos de trabajo
    Julio 2006
    Mark Alan Hughes

    Pennsylvania is the only state government in the U.S. to enable split-rate property taxation among its local governments. Since 1913, Pennsylvania has produced a body of sustained outcomes across 33...