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  1. Property Taxation and Current Use Assessment

    A Theoretical Note
    Documentos de trabajo
    Diciembre 2002
    Richard W. England and Robert D. Mohr

    This paper discusses the relationships between property taxation and patterns of land use. In particular, it models a landowner's decision to develop a parcel when she has the option to enroll...

  2. A Guide to the Structure of Property Tax Abatements in the United States

    Documentos de trabajo
    Noviembre 2002
    John L. Mikesell, C. Kurt Zorn, Esteban Dalehite, and Sung-Jin Park

    Property tax abatements—full or partial relief from property tax for certain property parcels—constitute an integral component of many state and local economic development programs....

  3. 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...

  4. 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...

  5. Land Lines, July 2002

    Revista Land Lines
    Julio 2002
    Edited by Ann LeRoyer

    This issue explores the challenges of land and biodiversity conservation efforts in North America; the dynamics and characteristics of downtown areas in U.S. city centers; informal land markets and...

  6. Valuing Land and Improvements

    State Laws and Local Government Practices
    Documentos de trabajo
    Julio 2002
    David Brunori and Jennifer Carr

    This project involved research on the legal requirements and local government practices concerning the valuation of land and improvements for property tax purposes. A majority of states (29)...

  7. Message from the President

    Revista Land Lines
    Abril 2002
    H. James Brown

    This issue of Land Lines highlights many aspects of the Institute’s international education program. We are engaged with colleagues around the world who share our interests in land and tax policy...

  8. In Memoriam...Arlo Woolery

    Revista Land Lines
    Abril 2002

    It is with great sadness that we announce that Arlo Woolery passed away on February 28, 2002, at his home in Sun City West, Arizona. Arlo brought zest, courtesy and unfailing curiosity to all of his...

  9. Hacia un sistema de tributación inmobiliaria de mayor eficacia en América Latina

    Revista Land Lines
    Enero 2002

    Una versión más actualizada de este artículo está disponible como parte del capítulo 3 del libro Perspectivas urbanas: Temas críticos en políticas de suelo de América Latina. Con el objetivo de...

  10. Faculty Profile

    Thomas J. Nechyba
    Revista Land Lines
    Enero 2002

    Thomas J. Nechyba is professor of economics at Duke University in Durham, North Carolina, where he also serves as director of undergraduate studies for the Department of Economics. In addition, he is...


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