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  1. Value Capture and Land Policies

    Libros
    Mayo 2012
    Edited by Gregory K. Ingram and Yu-Hung Hong

    Attention to value capture as a source of public revenue has been increasing in the United States and internationally as some governments experience declines in revenue from traditional sources and...

  2. Jacinto Bené Fício e o Imposto Predial e Territorial Urbano—IPTU

    Otro
    Octubre 2012
    Edited by Claudia M. De Cesare and Eglaísa Micheline Pontes Cunha

    This illustrated booklet in Portuguese, developed by the Ministry of Cities of Brazil and the Lincoln Institute, provides a user-friendly representation of a Brazilian municipality’s experience...

  3. Property tax in Latin America

    Entradas de blog
    Junio 2012
  4. Improving the Performance of the Property Tax in Latin America

    Enfoques en políticas de suelo
    Junio 2012

    This report focuses on three areas of property tax reform in Latin America: fiscal policy, tax policies, and assessment practices and collection procedures. It also draws on an ongoing property tax...

  5. In Latin America

    Entradas de blog
    Mayo 2012
  6. Special Assessments in California

    35 Years of Expansion and Restriction
    Ponencias
    Mayo 2012
    Dean J. Misczynski

    The use of special assessments in California is one of the longest value capture experiences in the United States. In this paper Dean J. Misczynski describes this instrument and related financing...

  7. Collecting Land Value Through Public Land Leasing

    Ponencias
    Mayo 2012

    In this paper, John E. Anderson examines the experience of leasing public land in China. Specifically, he addresses the issues related to the adoption of a proposed ad valorem property tax within a...

  8. Land Value Capture and Justice

    Ponencias
    Mayo 2012
    Susan S. Fainstein

    In this paper, Susan S. Fainstein examines the arguments for using land value capture for distributive purposes. Her assertion is founded on Henry George’s idea that land value increments created by...

  9. Takings and Givings

    The Analytics of Land Value Capture and Its Symmetries with Takings Compensation
    Ponencias
    Mayo 2012
    Perry Shapiro

    In this paper, Perry Shapiro examines the efficiency of value capture by analyzing the symmetries and asymmetries between givings and takings. Ideally, if a government asks landowners to reimburse it...

  10. The Unearned Increment

    Property and the Capture of Betterment Value in Britain and France
    Ponencias
    Mayo 2012
    Philip A. Booth

    In this paper, Philip A. Booth shows land value capture is closely linked to institutions that define property in land. Thus, we need to consider how property has been constructed in the law,...

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