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  1. 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...

  2. El impuesto sobre la ventana

    Un caso evidente de carga excedente
    Revista Land Lines
    Abril 2014
    Wallace E. Oates and Robert M. Schwab

    El impuesto británico sobre la ventana del siglo XVII, gravado sobre la cantidad de ventanas de una residencia, inspiró medidas creativas extremas para evadirlo. Los autores describen...

  3. Land Lines, Abril 2014

    Revista Land Lines
    Abril 2014
    Editado por Maureen Clarke
  4. The Window Tax

    A Transparent Case of Excess Burden
    Revista Land Lines
    Abril 2014
    Wallace E. Oates and Robert M. Schwab

    The 17th-century British window tax, levied upon the number of windows in a residence, inspired extreme creative measures to avoid the tax. The authors describe the effects and calculate the costs of...

  5. Implementing Property Taxation in Bosnia and Herzegovina

    Revista Land Lines
    Noviembre 1999
    C. Kurt Zorn, Jean Tesche, and Gary Cornia

    The state of Bosnia and Herzegovina continues its long process of reconstruction and reconciliation, four years after the November 1995 signing of the Dayton Peace Accords, which marked the end of a...

  6. Land Lines, November 1999

    Revista Land Lines
    Noviembre 1999
    Edited by Ann LeRoyer

    This issue explores human rights and eviction issues experienced by Colombia’s impoverished urban populations, the implementation of property taxes in Bosnia and Herzegovina, and a reassessment...

  7. Taxes on Land and Buildings

    Case Studies of Transitional Economies
    Revista Land Lines
    Mayo 1999
    Jane H. Malme

    The introduction of property taxation in transitional economies offers a unique perspective from which to study fiscal and governmental decentralization, land privatization and market development....

  8. Land Lines, May 1999

    Revista Land Lines
    Mayo 1999
    Edited by Ann LeRoyer

    This issue explores municipal forms of taxation—including the hoped-for establishment of a property tax—in El Salvador’s capital; the challenges of implementing land and building...

  9. Introducing Value-based Property Taxation in Poland

    Revista Land Lines
    Marzo 1999
    Jane Malme and Dennis Robinson

    As a next step in the economic reforms begun in the post-Soviet period, momentum is growing in Poland for the introduction of a property tax based on market value. The recently established Department...

  10. Land Lines, March 1999

    Revista Land Lines
    Marzo 1999
    Edited by Ann LeRoyer

    This issue looks at the introduction of value-based property taxation in Poland; the demographic, geographic, and economic influences of land use and growth patterns in Bogota, Colombia; and the...

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