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1. Land Value Taxation

   Can It and Will It Work Today?
   Libros
   Enero 1998
   Edited by Dick Netzer

   Many contemporary scholars and practitioners question whether land value taxation is a serious contender as an important revenue source. But, whatever its political potential may be, economists...

2. Split-Rate Taxation and Business Establishment Location

   Evidence from the Pennsylvania Experience
   Documentos de trabajo
   Enero 2021
   Andrew Hanson

   This paper estimates the relationship between business establishment location and split-rate property taxation. Using variation in split-rate adoption and intensity by municipalities across...

3. Assessment of Property Tax Reductions on Tax Delinquency, Tax Foreclosure, and Home Ownership

   Documentos de trabajo
   Enero 2021
   Fernanda Alfaro, Dusan Paredes, and Mark Skidmore

   In this report, we provide an evaluation of the impacts in Detroit of reductions in residential effective tax rates on tax delinquency, property tax foreclosure, and homeownership. The decline in...

4. Split-Rate Taxation

   Impacts on Tax Base
   Documentos de trabajo
   Enero 2021
   Zhou Yang and Zackary Hawley

   Municipalities debating land value taxation or split-rate taxation need empirical evidence to understand how the transition of property tax regimes will affect their tax base. Using a valuable data...

5. Making A Good Tax Better

   From Assessment to Collection, Three Places That Built Stronger Property Tax Systems
   Revista Land Lines
   Enero 2021
   By Liz Farmer, January 12, 2021

   What does the property tax look like when it works well, and how can municipalities improve the way they assess properties, collect taxes, and communicate about this essential financial instrument?...

6. In Search of Solutions

   Water & Tribes Initiative Encourages Collaborative Approach to Colorado River Management
   Revista Land Lines
   Enero 2021
   By Matt Jenkins, January 12, 2021

   Climate change and severe drought are leading to critical water shortages along the Colorado River, a resource that serves 41 million people in seven U.S. and two Mexican states and irrigates 4...

7. City Tech

   How the Lincoln Institute Helped Bring Property Taxes into the Computer Age
   Revista Land Lines
   Enero 2021
   By Will Jason, January 12, 2021

   In the early 1970s, the property tax was one of America’s favorite villains. Homeowners had seen their tax bills soar to new heights. Stories of corrupt assessors filled the news. And policy makers...

8. 2021 C. Lowell Harriss Dissertation Fellowship Program

   Graduate Student Fellowship
   Oportunidades de becas de posgrado
   Enero 2021

   The C. Lowell Harriss Dissertation Fellowship Program assists PhD students, primarily at U.S. universities, whose research complements the Lincoln Institute's interests in land and tax policy.

9. 2021 David C. Lincoln Fellowship Symposium: Measuring the Value of Land

   Eventos
   Enero 28, 2021

   This event provides an opportunity for current David C. Lincoln Fellows to share their research on land valuation methods and receive feedback from valuation practitioners and other experts.

10. The Taxation of Real Property in Asia

    Revista Land Lines
    Mayo 1998
    Alven Lam

    The recent fiscal crisis in Asia has affected systems of taxation and land use regulation throughout the region. The situation in Korea is typical. A series of collapses of large conglomerates led to...