Can It and Will It Work Today?LibrosEnero 1998Edited 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...
Applying the Insights of Henry GeorgeLibrosJunio 1997Edited by H. James Brown
Can today’s policy makers and researchers effectively draw on the ideas of 19th-century philosopher Henry George to help solve 21st-century problems? This compendium presents eight essays by...
LibrosEnero 1994Joan M. Youngman and Jane H. Malme
This study summarizes and compares property taxation and administration in 14 nations, including several countries that have undergone recent reforms. It summarizes and compares the elements of the...
LibrosEnero 1986Karl E. Case
This clear and concise explanation of the basic principles of microeconomic theory shows the implications of property tax policy for individual enterprises. The first section introduces the basic...
System Structure and Current ChallengesDocumentos de trabajoJulio 2020Sarmite Barvika
The aim of this paper is to analyze the current state and trends of real property taxation policy in Latvia. Particular importance is given to the general statistical and historical overview of real...
The Innovative Use of a Special Rating Area in Claremont, Cape TownDocumentos de trabajoJunio 2020Willard Matiashe and Arthur Germond
Since 2000, special rating areas (SRAs), also known as Special Assessment Districts and/or city improvement districts (CIDs), have been used to revive urban nodes across the City of Cape Town (Cape...
The Pandemic, The Property Tax, and Municipal RecoveryRevista Land LinesJunio 2020By Liz Farmer, June 16, 2020
Local governments are still learning what the COVID-19 crisis will mean for their revenues over the next year. In large part, the answer will depend on what part of the economy they rely on for their...
Fifty-State Study Shows Property Tax Inequities from Assessment Limits Continue to GrowRevista Land LinesJunio 2020By Will Jason, June 10, 2020
In states with property tax assessment limits, disparities in tax bills between new and longtime homeowners continued to grow, according to the annual 50-State Property Tax Comparison Study by the...
For Taxes Paid in 2019OtroJunio 2020Lincoln Institute of Land Policy and Minnesota Center for Fiscal Excellence
As the largest source of revenue raised by local governments, a well-functioning property tax system is critical for promoting municipal fiscal health. This report documents the wide range of...
OtroAbril 2020Catherine Collins
This report provides an overview of current trends in the property tax, including updates on property tax actions taken by states and local governments in response to the COVID-19 crisis.