Entradas de blogDiciembre 2006
Comunicados de prensaDiciembre 14, 2006
Documentos de trabajoNoviembre 2006Jeffrey O. Sundberg
Over one thousand conservation referenda have been on ballots across the country between 2000 and 2005. More than three-quarters of them have been approved by voters. This public form of land...
Using the Pennsylvania Case Files to Understand the Slow, Uneven Progress of Land Value TaxationDocumentos de trabajoJulio 2006Mark Alan Hughes
Pennsylvania is the only state government in the U.S. to enable split-rate property taxation among its local governments. Since 1913, Pennsylvania has produced a body of sustained outcomes across 33...
Essays in Public Economics in Honor of Wallace OatesLibrosJunio 2006Edited by William A. Fischel
The Tiebout Model at Fifty commemorates the fiftieth anniversary of Charles Tiebout’s enormously influential 1956 article, “A Pure Theory of Local Expenditures,” and honors the...
Documentos de trabajoMayo 2006Jeffrey O. Sundberg and Richard F. Dye
A variety of tax incentives encourage property owners to place conservation easements on their property. This paper calculates sample tax effects for a range of tax incentives and shows that many...
Does the Frequency of Sales Cause Property Tax Inequities?Documentos de trabajoMayo 2006Rachel N. Weber and Daniel P. McMillen
Few studies have attempted to explain the well-documented tendency for lower-priced properties to receive higher assessment. We argue that the absence of market information and the assessor’s...
The Case of Commonly Owned Land in Rural South AfricaLibrosAbril 2006Michael E. Bell and John H. Bowman
Since 1995 the authors have worked on a series of property taxation projects in South Africa, funded in part by the Lincoln Institute of Land Policy. South Africa envisions extending value-based...
Documentos de trabajoAbril 2006Richard Almy
The aims of this project are to examine systematically methods for valuing large office buildings for property tax purposes, identify issues, evaluate their seriousness, and describe potential...
A Report on Aspects of the Study of Land Value Taxation Carried Out in Oxfordshire, 2003–2005Documentos de trabajoMarzo 2006Anthony Vickers
The author obtained a grant from Lincoln Institute to enable site values to be assessed for a study of land value taxation (LVT) in Oxfordshire, England. This paper describes the political background...