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  1. Land Lines, July 1997

    Revista Land Lines
    Julio 1997
    Edited by Ann LeRoyer

    This issue looks at the urban renewal and participatory planning efforts simultaneously taking place in Havana, Cuba; land reform and taxation programs in Estonia following its independence in 1991;...

  2. A Study of European Land Tax Systems

    Second Year Report
    Documentos de trabajo
    Septiembre 2002
    P. K. Brown and M. A. Hepworth

    The research seeks to examine the nature, scope and implementation of property taxation systems in Europe. The paper builds upon research carried out in 1999–2000 by the authors (under the...

  3. A Global Compendium and Meta-Analysis of Property Tax Systems

    Documentos de trabajo
    Junio 2014
    Richard 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...

  4. 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...

  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. Valuación y tributación de propiedades emblemáticas

    Una perspectiva del Reino Unido
    Revista Land Lines
    Abril 2013
    William McCluskey and David Tretton

    En la mayoría de los países, las propiedades del gobierno no se encuentran sujetas al impuesto sobre la propiedad. Sin embargo, el Reino Unido ha comenzado a aplicar tasas simbó...

  7. Valuing and Taxing Iconic Properties

    A Perspective from the United Kingdom
    Revista Land Lines
    Abril 2013
    William McCluskey and David Tretton

    In most countries, government property is not liable for property taxes, but the United Kingdom has started charging Crown properties notional rents to help meet the cost of local services.

  8. Developments in Value-Based Property Taxation in Central and Eastern Europe

    Revista Land Lines
    Octubre 2008
    Jane Malme and Joan Youngman

    The development of new land and tax systems in several countries in political and economic transition reflects a unique array of historical, social, political, and economic circumstances.

  9. Mass Valuation for Land Taxation in Transitional Economies

    Revista Land Lines
    Abril 2004
    Jane H. Malme

    Over the past decade, the Lincoln Institute has developed and presented many courses on the interaction of land and tax policies and on the development of value-based land and real property taxation...

  10. Progress Toward Value-Based Taxation of Real Property in Lithuania

    Revista Land Lines
    Octubre 2002
    Kestutis Sabaliauskas and Albina Aleksiene

    The Republic of Lithuania, which declared its independence from the USSR in 1990, is the largest and the southernmost of the Baltic countries, with a total area of 65,300 sq. km. and a population of...

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