Case Studies from Central and Eastern EuropeLibrosSeptiembre 2001Edited by Jane H. Malme and Joan M. Youngman
In the 1990s, Central and Eastern Europe transitioned from communist to market economies and property taxation took on an important role as many countries developed new fiscal policies and new...
LibrosSeptiembre 2001Edited by Wallace E. Oates
The property tax is unpopular among both scholars and taxpayers, yet many scholars have proposed ideas to rehabilitate this tax and its role in local public finance. Based on a 2000 Lincoln Institute...
Can It and Will It Work Today?LibrosEnero 1998Edited by Dick Netzer
Many contemporary scholars and practitioners question whether land value taxation is a serious contender as an important revenue source. But, whatever its political potential may be, economists...
Applying the Insights of Henry GeorgeLibrosJunio 1997Edited by H. James Brown
Can today’s policy makers and researchers effectively draw on the ideas of 19th-century philosopher Henry George to help solve 21st-century problems? This compendium presents eight essays by...
LibrosEnero 1994Joan M. Youngman and Jane H. Malme
This study summarizes and compares property taxation and administration in 14 nations, including several countries that have undergone recent reforms. It summarizes and compares the elements of the...
LibrosEnero 1986Karl E. Case
This clear and concise explanation of the basic principles of microeconomic theory shows the implications of property tax policy for individual enterprises. The first section introduces the basic...
Revista Land LinesEnero 2021Edited by Katharine Wroth
This special double issue of Land Lines commemorates the 75th anniversary of the Lincoln Institute of Land Policy, chronicling the organization’s history and exploring how land can serve as a...
EventosEnero 28, 2021
This event provides an opportunity for current David C. Lincoln Fellows to share their research on land valuation methods and receive feedback from valuation practitioners and other experts.
Evidence 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...
Documentos 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...