How Land Value Capture Can Pay for Infrastructure, Affordable Housing, and Public ServicesRevista Land LinesSeptiembre 2022By Will Jason, September 14, 2022
As cities and towns seek funding for transportation, parks, affordable housing, and other public goods, they often overlook one of their most valuable assets—land. A new Policy Focus Report from the Lincoln Institute of Land Policy shows how local governm
Land Matters Podcast: Climate Journalists Consider the Land-Climate ConnectionHighlights of the Lincoln Institute’s 2022 Journalists ForumRevista Land LinesAgosto 2022By Anthony Flint, August 25, 2022
Thirty journalists on the climate beat came to the Lincoln Institute recently to consider global warming’s impact on land, whether through deforestation, inundation, or drought. The conclusion: new policies and practices in land use planning will be requi
Split-Rate Property Taxation in DetroitFindings and RecommendationsOtroAbril 2022John E. Anderson and Nick Allen
Collecting more taxes on fewer properties has created significant challenges for residents and investors in Detroit. This study covers subjects of central importance to the City of Detroit: tax delinquency, business formation, and property value effects.
Split-Rate TaxationImpacts on Tax BaseDocumentos de trabajoEnero 2021Zhou Yang and Zackary Hawley
Municipalities debating land value taxation or split-rate taxation need empirical evidence to understand how the transition of property tax regimes will affect their tax base. Using a valuable data...
Split-Rate Taxation and Business Establishment LocationEvidence from the Pennsylvania ExperienceDocumentos de trabajoEnero 2021Andrew Hanson
This paper estimates the relationship between business establishment location and split-rate property taxation. Using variation in split-rate adoption and intensity by municipalities across...
Assessment of Property Tax Reductions on Tax Delinquency, Tax Foreclosure, and Home OwnershipDocumentos de trabajoEnero 2021Fernanda Alfaro, Dusan Paredes, and Mark Skidmore
In this report, we provide an evaluation of the impacts in Detroit of reductions in residential effective tax rates on tax delinquency, property tax foreclosure, and homeownership. The decline in...
Value Capture Beyond Public Land LeasingFunding Transit and Urban Redevelopment in China’s Pearl River DeltaDocumentos de trabajoAgosto 2020Jiawen Yang, Rachelle Alterman, and Bin Li
The globally wide research community has limited knowledge of China’s value capture practices beyond the straightforward public land leasing practice. This research is built on a set of case...
Financing Transit Oriented Development by Value CaptureNegotiating Better Public InfrastructureDocumentos de trabajoJunio 2019Erwin van der Krabben, Ary Samsura, and Jinshuo Wang
A recent World Bank report warns of the increasing problems of car-dependent urbanization (Suzuki et al. 2015), particularly in rapidly growing cities in developing countries. The integration of...
The Economics of Efficient Taxes on LandDocumentos de trabajoEnero 1995Nicolaus Tideman
Land can be taxed in a number of different ways. This review is concerned with taxes on land that have little or no detrimental effect on economic incentives. Therefore, it concentrates on taxes on...
Evidence on the Distributional Effects and Administrative Feasibility of a Land Value TaxWho Wins, Who Loses, and Can It Happen?Documentos de trabajoJunio 2009Elizabeth Plummer
This study examines how replacing a uniform property tax with a land value tax would shift the tax burden. Most empirical studies that examine land value tax focus on the land value tax’s...