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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. El panorama de ideas sobre el impuesto a la propiedad

    Revista Land Lines
    Noviembre 1998

    Una versión más actualizada de este artículo está disponible como parte del capítulo 2 del libro Perspectivas urbanas; Temas críticos en políticas de suelo de América Latina. Mi experiencia al...

  3. The Landscape of Ideas on Property Rights

    Revista Land Lines
    Noviembre 1998

    My experience in attending the "Who Owns America? II" conference in Madison, Wisconsin, last June was like contemplating a landscape of ideas about land and people. From my perspective, this...

  4. Land Lines, November 1998

    Revista Land Lines
    Noviembre 1998
    Edited by Ann LeRoyer

    This issue looks at comparative policy perspectives on market reform and management of urban land; the public land management framework of Brazil’s capital; and ideas on the importance and...

  5. 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...

  6. Transfer of Development Rights for Balanced Development

    Revista Land Lines
    Marzo 1998
    Robert Lane

    A TDR Parable: It’s simple. You just go to the farmer whose land you’re trying to preserve and tell him that he can’t develop his land because it is a “sending area” for your new Transfer of...

  7. Price Volatility and Property Tax Limitations

    Revista Land Lines
    Enero 1998

    The potential for sharp and unpredictable assessment increases is an important source of dissatisfaction with the property tax. Rapid price rises that are accurately and promptly reflected in...

  8. The Adoption and Repeal of the Two Rate Property Tax in Amsterdam, New York

    Documentos de trabajo
    Enero 1998
    Donald J. Reeb

    The two rate form of the property tax, a tax in which buildings are taxed at a lower rate than land, is an existing form of the property tax proposed by Henry George. The two rate tax has been...

  9. School Finance Litigation and Property Tax Revolts

    How Undermining Local Control Turns Voters Away
    Documentos de trabajo
    Enero 1998
    William A. Fischel

    The use of local property taxes to fund public schools in the United States has been under attack since the 1970s as a result of reform-minded lawsuits. Court-ordered reforms typically involve a...

  10. Measuring Use Value Assessment Tax Expenditures

    Documentos de trabajo
    Enero 1998

    Use-value assessment is the practice of valuing land for property tax purposes in its current use, rather than its full market value. This practice is widespread in the U.S. and is intended as a...

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