Hong Kong JournalSeptiembre 3, 2014El Instituto Lincoln en las noticias
Documentos de trabajoJunio 2014Richard Almy
This report is a global compendium of significant features of systems for recurrently taxing land and buildings. It is based on works in English, many of which were published by the Lincoln Institute...
Enfoques en políticas de sueloMayo 2014Roy W. Bahl and Johannes F. Linn
The economic activity that drives growth in developing countries is heavily concentrated in urban areas. Big cities generate the most dynamic economic development, the strongest links to the global...
Documentos de trabajoAbril 2001Younghoon Ro
This case study will describe and discuss Korea’s most representative land value tax, called Aggregate Land Tax (ALT) adopted in 1990 as an important measure of property tax reform. The measure...