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  1. An Exploratory Overview of Property Taxation in the Commonwealth of Nations

    Documentos de trabajo
    Noviembre 2005

    This study provides an overview of the property tax systems in the 53 member states of the Commonwealth of Nations, as well as Zimbabwe (a member state until its withdrawal in 2003) and Montserrat, a...

  2. An Exploratory Overview of Property Taxation in the Commonwealth of Nations, Appendix 2

    Documentos de trabajo
    Noviembre 2005

    Appendix 2 to Franzsen and McCluskey working paper also posted on this website.

  3. An Exploratory Overview of Property Taxation in the Commonwealth of Nations, Appendix 1

    Documentos de trabajo
    Noviembre 2005

    Appendix 1 to Franzsen and McCluskey working paper also posted on this website.

  4. Equity and Efficiency Considerations in Use Value Taxation

    Documentos de trabajo
    Noviembre 2005
    David C. Soule and Barry Bluestone

    Use value taxation is used in almost every state in the country to provide property tax relief to owners of farmland, forestland, and, in many cases, land available for recreational use. Created in...

  5. Taxing and Untaxing Land

    Current Use Assessment of Farmland
    Otro
    Septiembre 2005

    This article was originally published in State Tax Notes, a journal by Tax Analysts, on September 5, 2005. The debate over appropriate property tax treatment of farmland touches on many complex...

  6. Reinventing Conservation Easements

    A Critical Examination and Ideas for Reform
    Enfoques en políticas de suelo
    Septiembre 2005
    Jeff Pidot

    Conservation easements represent one of the most rapid trends in land conservation. Beyond tax credits, tax deductions, and other public subsidies that provide financial incentive for landowners to...

  7. Valuing Land For Tax Purposes in Traditional Tribal Areas of South Africa Where There Is No Land Market

    Documentos de trabajo
    Junio 2005
    Michael E. Bell and John H. Bowman with Lindsay C. Clark

    South Africa envisions extending value-based property taxation, long established in white, urban areas, into rural areas and former black local authority areas (BLAs). Special problems arise in rural...

  8. Full Disclosure

    Unanticipated Improvements in Property Tax Uniformity
    Documentos de trabajo
    Junio 2005
    Gary C. Cornia and Lawrence C. Walters

    This paper contributes to two strands in the property tax literature. One thread considers the effects of full disclosure requirements or “truth in taxation” on the rate of property tax...

  9. The Value of Open Space

    Evidence from Studies of Nonmarket Benefits
    Documentos de trabajo
    Marzo 2005
    Virginia McConnell and Margaret Walls

    Open space provides a range of benefits to citizens of a community, beyond the benefits that accrue to private landowners. Parks and natural areas can be used for recreation; wetlands and forests...

  10. Reinventing Conservation Easements

    A Critical Examination and Ideas for Reform
    Documentos de trabajo
    Marzo 2005
    Jeff Pidot

    This working paper has been published as a Lincoln Institute Policy Focus Report. No recent happening in land conservation rivals the deployment from coast-to-coast of conservation easements. Beyond...

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