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  1. Taxes and Economic Development

    An Update on the State of the Economics Literature
    Documentos de trabajo
    Agosto 2019
    Andrew Hanson

    There is a large literature examining the effect of taxes and tax concessions on local economic development, but the last comprehensive review of taxes and economic development was Wasylenko (1997),...

  2. 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...

  3. Property Tax Reform

    The Northern Ireland Experience
    Documentos de trabajo
    Noviembre 2010
    William J. McCluskey and Nigel D. Woods

    This paper reviews the strategic approach, the policy development and the implementation of a major reform to the residential property tax in Northern Ireland. This reform, the first in some 150...

  4. Area-Based Property Tax Systems

    Area-Based Property Tax Systems
    Documentos de trabajo
    Mayo 2009
    Katrina D. Connolly and Michael E. Bell

    The area-based property tax has been gaining influence in developing and transitional countries around the world. This report first examines how the area-based tax is administered in thirty-eight...

  5. Reform of the Property Tax and Problems of Real Estate Appraisal for Taxation Purposes in Transitional Economies of Central and Eastern Europe

    Documentos de trabajo
    Enero 2005
    Vytautas Šulija and Gintautas Šulija

    This paper surveys the property tax reforms in Eastern and Central European countries that joined the European Union on May 1, 2004. Property tax reforms are evaluated in the light of political and...

  6. 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...

  7. Preparing to Pilot Land Value Taxation in Britain

    Documentos de trabajo
    Enero 2002
    Anthony Vickers

    This was the second year of a three-year research project to help prepare Great Britain for the start of an implementation of land value taxation (LVT). The first year’s report (WP00AV1)...

  8. Equity and Fairness Within Ad Valorem Real Property Taxes

    Documentos de trabajo
    Junio 2000
    Frances Plimmer, William J. McCluskey, and Owen Connellan

    This working paper reports on inequitable and unfair aspects in the extant design and operation of domestic property taxation systems in the United Kingdom. It examines previous attempts in property...

  9. The Potential for a Property Tax in Bosnia and Herzegovina

    Documentos de trabajo
    Marzo 1999
    C. Kurt Zorn, Jean Tesche, and Gary C. Cornia

    In November 1995 the Dayton Peace Accords were signed, ending a three-and-one-half-year war in Bosnia and Herzegovina. Despite being constituted as a single country under the Accords, Bosnia and...

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