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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. Experiencia de contribución de mejoras en el Peru

   Documentos de trabajo
   Enero 2001
   Margarita Gamarra Huayapa

   La experiencia de recuperación de inversión en el Perú está centrada a nivel municipal. La Municipalidad de Lima — Metropolitana es la primera institución del...

3. 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...

4. 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...

5. School Finance, Spatial Segregation and the Nature of Communities

   Lessons for Developing Countries?
   Documentos de trabajo
   Julio 2001
   Thomas Nechyba

   This 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...

6. Current Value Assessment in the Greater Toronto Area

   Impacts and Policy Implications
   Documentos de trabajo
   Diciembre 2001
   David P. Amborski and James H. Mars

   The 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...

7. Land Value Taxation

   A Case Study Approach
   Documentos de trabajo
   Febrero 2001
   William J. McCluskey and Riël C.D. Franzsen

   This study presents a review of land value tax systems as utilised at the local government level in South Africa, Kenya, Australia, New Zealand and Jamaica. Developments in New Zealand, and to some...