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1. Mensaje del presidente

   Crear un sentido de pertenencia
   Revista Land Lines
   Septiembre 2017
   Por George W. McCarthy

   Los vínculos humanos con la tierra anteceden a la ciencia y a la lógica. Son tan fundamentales para nuestra identidad que rara vez los cuestionamos o evaluamos. Es importante destacar que estos...

2. The Future of U.S. Public School Revenue from the Property Tax

   Revista Land Lines
   Julio 2017
   By Andrew Reschovsky, Research Fellow, Lincoln Institute of Land Policy and Professor Emeritus, University of Wisconsin-Madison

   This Policy Brief examines the property tax as a critical source of revenue for public schools in the United States. It demonstrates the high proportion of public education funding provided by the...

3. Message from the President

   Making Sense of Place
   Revista Land Lines
   Julio 2017
   By George W. McCarthy

   Human connections to land predate science and logic; they are so fundamental to our identity that we rarely question or examine them. Importantly, these ties to land evoke strong, and often...

4. ¿Cómo afectan las ejecuciones hipotecarias a los valores de la propiedad y los impuestos sobre la propiedad?

   Revista Land Lines
   Enero 2014
   James Alm, Robert D. Buschman, and David L. Sjoquist

   Con los datos de ejecuciones hipotecarias RealtyTrac–que proporciona información sobre las ejecuciones hipotecarias anuales por código postal para el período de 2006 a 2011...

5. How Do Foreclosures Affect Property Values and Property Taxes?

   Revista Land Lines
   Enero 2014
   James Alm, Robert D. Buschman, and David L. Sjoquist

   Drawing on proprietary foreclosure data from RealtyTrac—which provides annual foreclosures by zip code for the period 2006 through 2011—this report is the first to examine the impacts of...

6. Mass Valuation for Land Taxation in Transitional Economies

   Revista Land Lines
   Abril 2004
   Jane H. Malme

   Over the past decade, the Lincoln Institute has developed and presented many courses on the interaction of land and tax policies and on the development of value-based land and real property taxation...

7. 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...

8. Market Value-Based Taxation of Real Property

   Revista Land Lines
   Mayo 2001
   Jane H. Malme

   Over the past decade of transition from communist to market economies, property taxation has taken on economic, political and legal importance as the countries in Central and Eastern Europe have...

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. Tax Increment Financing

    A Tool for Local Economic Development
    Revista Land Lines
    Enero 2006
    Richard Dye and David Merriman

    Tax increment financing (TIF) is an alluring tool that allows municipalities to promote economic development by earmarking property tax revenue from increases in assessed values within a designated...