15 resultados ordenados por


  1. A Guide to the Structure of Property Tax Abatements in the United States

    Documentos de trabajo
    Noviembre 2002
    John L. Mikesell, C. Kurt Zorn, Esteban Dalehite, and Sung-Jin Park

    Property tax abatements—full or partial relief from property tax for certain property parcels—constitute an integral component of many state and local economic development programs....

  2. Taxes on Buildings and Land in a Dynamic Model of Real Estate Markets

    Documentos de trabajo
    Diciembre 2002
    Alex Anas

    Henry George’s single tax on land is an elusive concept to implement, because land is occupied by a variety of buildings or is undeveloped. Land value is undefined since the value of the land...

  3. Property Taxation in New Zealand

    Documentos de trabajo
    Diciembre 2002
    William J. McCluskey, with Arthur Grimes and Jason Timmins

    Since European colonisation of New Zealand in 1840, property taxes have formed the foundation of local authorities’ revenues. Currently, over half of local authority revenues are sourced from...

  4. Property Taxation and Current Use Assessment

    A Theoretical Note
    Documentos de trabajo
    Diciembre 2002
    Richard W. England and Robert D. Mohr

    This paper discusses the relationships between property taxation and patterns of land use. In particular, it models a landowner's decision to develop a parcel when she has the option to enroll...

  5. 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)...

  6. An Empirical Evaluation of Alternative Land Valuation Models

    Documentos de trabajo
    Enero 2002
    Robert J. Gloudemans, Sheldon Handel, and Michael Warwa

    Because of the variety of market participants, differing motivations and financing methods, and relatively thin markets in built-up areas, vacant land valuation has always been one of the more...

  7. Rethinking the Administrative Structure of Indiana’s Property Tax System

    Documentos de trabajo
    Enero 2002
    Jeff Wuensch and Frank Kelly

    Since the 1998 landmark decision by the Indiana State Supreme Court overturning the state’s assessment manuals, several significant steps have been taken by the state to meet the constitutional...

  8. Editing and Verifying Sales Disclosure Forms in Indiana

    A Primer
    Documentos de trabajo
    Enero 2002
    Jeff Wuensch, Frank Kelly, and Lana Bousman

    The sales disclosure form has evolved into an integral part of the real property assessment system in Indiana. Originally created in 1993 to study the fiscal impact of moving to a market-derived...

  9. The Influence of Local Fiscal Structure and Growth Control Choices on “Big Box” Urban Sprawl in the American West

    Documentos de trabajo
    Enero 2002
    Robert W. Wassmer

    Is the amount of total retail sales and two forms of “big box” retail (auto and home improvement) sales that occur outside of a western United States metropolitan area’s central...

  10. Valuing Land and Improvements

    State Laws and Local Government Practices
    Documentos de trabajo
    Julio 2002
    David Brunori and Jennifer Carr

    This project involved research on the legal requirements and local government practices concerning the valuation of land and improvements for property tax purposes. A majority of states (29)...


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