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  1. Value Capture

    This Year’s Big Idea: Unlocking the Value of Land
    Revista Land Lines
    Octubre 2018
    By Lincoln Institute Staff

    Land value capture was rich food for thought at the Daniel Burnham Forum on Big Ideas at the American Planning Association Policy Conference in Washington, DC.

  2. Mensaje del presidente

    Crear un sentido de pertenencia
    Revista Land Lines
    Septiembre 2017

    Los vínculos humanos con la tierra anteceden a la ciencia y a la lógica. Son tan fundamentales para nuestra identidad que rara vez los cuestionamos o evaluamos. Es importante destacar que estos...

  3. El futuro de la renta en las escuelas públicas de los Estados Unidos proveniente del impuesto a la propiedad inmobiliaria

    Revista Land Lines
    Septiembre 2017
    Por Andrew Reschovsky, miembro investigador en el Instituto Lincoln de Políticas de Suelo y profesor emérito en la Universidad de Wisconsin-Madison

    Este Resumen de Políticas Públicas examina el impuesto a la propiedad como una fuente crítica de ingresos para las escuelas públicas en los Estados Unidos. Demuestra la alta proporción de la...

  4. Land Lines, Julio 2017

    Revista Land Lines
    Julio 2017
    Editado por Maureen Clarke

    En este número: estrategias para revitalizar ciudades pequeñas; GASB y el costo de incentivos fiscales a la propiedad; el futuro de ingresos de escuelas públicas del impuesto sobre la propiedad; y una iniciativa que explorará lazos humanos con la tierra.

  5. Message from the President

    Making Sense of Place
    Revista Land Lines
    Julio 2017

    Human connections to land predate science and logic; they are so fundamental to our identity that we rarely question or examine them. Importantly, these ties to land evoke strong, and often...

  6. The Future of U.S. Public School Revenue from the Property Tax

    Revista Land Lines
    Julio 2017
    By Andrew Reschovsky, Research Fellow, Lincoln Institute of Land Policy and Professor Emeritus, University of Wisconsin-Madison

    This Policy Brief examines the property tax as a critical source of revenue for public schools in the United States. It demonstrates the high proportion of public education funding provided by the...

  7. Property Tax in Africa

    Status, Challenges, and Prospects
    Libros
    Junio 2017

    This book—the first comprehensive study of the property tax in Africa—provides an overview of the property tax systems of 29 African countries, mapping out the most salient features of...

  8. Public Acceptability and Land Value Taxation

    An Experimental Economics Investigation
    Documentos de trabajo
    Enero 2017
    Joshua M. Duke and Tianhang Gao

    This research seeks to use economic experiments to investigate how different property tax institutions affect homeowners’ investment behavior and whether land value taxation (LVT) is acceptable...

  9. Towards Property Tax Compliance

    A Case Study of Attitudes Toward Paying Property Taxes in Jamaica
    Documentos de trabajo
    Diciembre 2016
    Tina M. F. Beale, Rochelle A. Channer Miller, Amani Ishemo, and Cadien A. Murray-Stuart

    Jamaica’s property tax compliance rate has consistently been described as “low,” “dismal,” and “inadequate.” Its performance is of utmost importance to the...

  10. A Good Tax

    Legal and Policy Issues for the Property Tax in the United States
    Libros
    Marzo 2016

    The property tax has great strengths, particularly as an independent source of nearly half of all general revenue for local governments. However, it is undermined by inaccurate valuations,...

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