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1. 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...

2. 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...

3. 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...

4. Land Lines, May 2001

   Revista Land Lines
   Mayo 2001
   Edited by Ann LeRoyer

   This issue explores land laws and illegal settlements in the context of urban development in Latin America; obstacles to the legalization of squatter settlements in Venezuela; natural disaster risk...

5. Market Value-Based Taxation of Real Property

   Revista Land Lines
   Mayo 2001
   Jane H. Malme

   Over the past decade of transition from communist to market economies, property taxation has taken on economic, political and legal importance as the countries in Central and Eastern Europe have...