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...
Un caso evidente de carga excedenteRevista Land LinesAbril 2014Wallace 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...
Revista Land LinesAbril 2014Editado por Maureen Clarke
A Transparent Case of Excess BurdenRevista Land LinesAbril 2014Wallace 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...
Revista Land LinesNoviembre 1999C. 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...
Revista Land LinesNoviembre 1999Edited 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...
Case Studies of Transitional EconomiesRevista Land LinesMayo 1999Jane 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....
Revista Land LinesMayo 1999Edited 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...
Revista Land LinesMarzo 1999Jane 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...
Revista Land LinesMarzo 1999Edited 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...