New Book "Property Tax in Asia" Provides the First Comprehensive Analysis of the Property Tax Across the World’s Largest ContinentRevista Land LinesSeptiembre 2022By Will Jason, September 7, 2022
The property tax has great potential as a source of local government revenue in Asia, but its implementation has been uneven. The Lincoln Institute’s new book Property Tax in Asia: Policy and Practice provides the first comprehensive analysis of how this
Documentos de trabajoAgosto 2022
A nationwide analysis of property tax assessments and sales data over a ten-year period, by Christopher Berry of the Harris School of Public Policy at the University of Chicago, found pervasive...
Educación a distanciaEnero 26, 2022
This course examines the deep problems of the Massachusetts property tax in the 1970s and the subsequent reforms that created one of the most functional and fair systems in the United States.
Documentos de trabajoAgosto 2022Daniel P. McMillen and Ruchi Singh
Standard measures of vertical inequity suggest that assessments are regressive in the sense that high-priced properties are often assessed at lower rates than low-priced properties. Conventional...
An Analysis of AVM Use, Acceptance, and Barriers to More Widespread ImplementationDocumentos de trabajoJulio 2022Paul Bidanset and Ronald Rakow
Accurate and consistent assessments are critical components of an equitable property tax system. Automated valuation models (AVMs) are programmed statistical and mathematical models used to estimate...
EventosSeptiembre 13, 2022
This webinar will describe a set of policies that can address common property tax challenges without undermining its strengths as a local revenue source.
What role should land value capture play in China’s ambitions to prepare for climate change?Documentos de trabajoJunio 2022Alexander Lord, Erwin van der Krabben, and Guanpeng Dong
What impact does air quality have on land values? This fundamental question is at the heart of our intuitive understanding of how cities in the industrial revolution developed. However, we know...
The Lincoln Institute's C. Lowell Harriss Dissertation Fellowship Program assists Ph.D. students, primarily at U.S. universities, whose research complements the Institute's interests in land and tax...
Revista Land LinesAbril 2022By Katharine Wroth, April 7, 2022
New research is exploring the intersection of climate adaptation, property values, and municipal finance in countries including the United States, Costa Rica, South Africa, and the Netherlands.
ConferenciasOctubre 27, 2022Speakers: Patrick DeAlmeida, Gary McCabe, Angela Adolph, Catherine Collins, David Brunori, Lisa Desmarais, Richard Davis, Victoria Enyart, Kirk Stark, Mitchell Newmark
This conference meets annually to review recent state tax decisions, consider methods of dealing with complex tax and valuation disputes, and share experiences in case management.