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1. Area-Based Property Tax Systems

   Area-Based Property Tax Systems
   Documentos de trabajo
   Mayo 2009
   Katrina D. Connolly and Michael E. Bell

   The area-based property tax has been gaining influence in developing and transitional countries around the world. This report first examines how the area-based tax is administered in thirty-eight...

2. Further Development and Practical Application of Market-Based Land Mass Appraisal On-Line System for Land Taxation

   Documentos de trabajo
   Enero 2008
   Arturas Kaklauskas, Arvydas Bagdonavicius and Albina Aleksiene

   Multiple Criteria Value Model was developed. Analysis of criteria system being used by Lithuanian State Enterprise Centre of Registers for mass valuation of land was performed. Proposal and...

3. 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...

4. 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...

5. Reform of the Property Tax and Problems of Real Estate Appraisal for Taxation Purposes in Transitional Economies of Central and Eastern Europe

   Documentos de trabajo
   Enero 2005
   Vytautas Šulija and Gintautas Šulija

   This paper surveys the property tax reforms in Eastern and Central European countries that joined the European Union on May 1, 2004. Property tax reforms are evaluated in the light of political and...

6. An Examination into the Effects of Land Value Taxation in the UK

   An Update of the Whitstable Case Studies
   Documentos de trabajo
   Julio 2004
   Greg McGill and Frances Plimmer

   The aim of this study is to update the valuation exercises which were undertaken in 1963 and 1973 in order to assess the practicability of introducing a Land Value Tax in the UK. The original studies...

7. The Impact of the Jubilee Line Extension of the London Underground Rail Network on Land Values

   Documentos de trabajo
   Junio 2003
   Stephen R. Mitchell and Anthony Vickers

   Using U.K. Government published property value data, an analysis of the impact of a major extension to London’s subway network during the late 1990s was undertaken to establish whether value...

8. A Blueprint for Smart Tax in Britain

   Documentos de trabajo
   Octubre 2003
   Anthony Vickers

   In this third and final year of a research project to help prepare Great Britain for land value taxation (LVT), work focused on an inner city area of Liverpool and plans to introduce Business...

9. 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)...

10. Land Value Taxation in Britain for the Benefit of the Community

    History, Achievements and Prospects
    Documentos de trabajo
    Enero 1997
    Nathaniel Lichfield and Owen Connellan

    This report examines the economic and social rationales and century-old experience in Britain for taxing land (as distinct from land and buildings in combination) for the benefit of the community. In...