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1. From the President

   Revista Land Lines
   Octubre 2005
   Gregory K. Ingram

   The Lincoln Institute has long been involved in international activities that deal with land policy and land taxation issues. In the 1970s those activities focused mainly on training and education....

2. Faculty Profile

   C. Lowell Harriss
   Revista Land Lines
   Octubre 2005

   C. Lowell Harriss is Professor Emeritus at Columbia University, where he taught economics from 1938 until his retirement in 1981. He then served as executive director of the Academy of Political...

3. Taxing and Untaxing Land

   Current Use Assessment of Farmland
   Otro
   Septiembre 2005
   Joan M. Youngman

   This article was originally published in State Tax Notes, a journal by Tax Analysts, on September 5, 2005. The debate over appropriate property tax treatment of farmland touches on many complex...

4. Reinventing Conservation Easements

   A Critical Examination and Ideas for Reform
   Enfoques en políticas de suelo
   Septiembre 2005
   Jeff Pidot

   Conservation easements represent one of the most rapid trends in land conservation. Beyond tax credits, tax deductions, and other public subsidies that provide financial incentive for landowners to...

5. Stabilizing Property Taxes in Volatile Real Estate Markets

   Revista Land Lines
   Julio 2005
   Joan Youngman and Jane Malme

   Property taxes based on market value have many features that recommend them as a source of local government revenue. They promote visibility and accountability in public spending by providing...

6. Property Tax Development in China

   Revista Land Lines
   Julio 2005
   Chengri Ding

   The Lincoln Institute’s China Program was established several years ago, in part to develop training programs on property taxation policy and local government finance with officials from the State...

7. Land Lines, July 2005

   Revista Land Lines
   Julio 2005
   Edited by Ann LeRoyer

   This issue looks at strategies to stabilize property taxes in volatile U.S. real estate markets; the fundamentals and policy implications of North America’s “megapolitan” (large...

8. Full Disclosure

   Unanticipated Improvements in Property Tax Uniformity
   Documentos de trabajo
   Junio 2005
   Gary C. Cornia and Lawrence C. Walters

   This paper contributes to two strands in the property tax literature. One thread considers the effects of full disclosure requirements or “truth in taxation” on the rate of property tax...

9. Taxing Publicly Owned Land in China

   A Paradox?
   Revista Land Lines
   Enero 2005
   Yu-Hung Hong

   After spending more than a decade on restructuring central-provincial fiscal relations, the Chinese government is advancing its efforts to reform local public finance. In 2003 the central government...

10. Faculty Profile

    Thomas A. Jaconetty
    Revista Land Lines
    Enero 2005

    Thomas A. Jaconetty is the chief deputy commissioner of the Board of Review (formerly the Board of Appeals) of Cook County, Illinois. During the past 24 years he has been involved in the disposition...