Essays in Public Economics in Honor of Wallace OatesLibrosJunio 2006Edited by William A. Fischel
The Tiebout Model at Fifty commemorates the fiftieth anniversary of Charles Tiebout’s enormously influential 1956 article, “A Pure Theory of Local Expenditures,” and honors the...
The Case of Commonly Owned Land in Rural South AfricaLibrosAbril 2006Michael E. Bell and John H. Bowman
Since 1995 the authors have worked on a series of property taxation projects in South Africa, funded in part by the Lincoln Institute of Land Policy. South Africa envisions extending value-based...
Cases and MaterialsLibrosEnero 2006Joan Youngman, with a new foreword by David Brunori
This "go-to" book for lawyers, law students, and policy makers brings together important legal cases and materials on the fundamental legal issues concerning valuation, tax poplicy, and the...
Entradas de blogDiciembre 2006
Comunicados de prensaDiciembre 14, 2006
Documentos de trabajoNoviembre 2006Jeffrey O. Sundberg
Over one thousand conservation referenda have been on ballots across the country between 2000 and 2005. More than three-quarters of them have been approved by voters. This public form of land...
Open Space and Conservation EasementsOtroSeptiembre 2006Joan M. Youngman
This article was originally published in State Tax Notes, a journal by Tax Analysts, on September 11, 2006. One of the most dramatic recent developments in the usually staid evolution of property law...
Documentos de trabajoMayo 2006Jeffrey O. Sundberg and Richard F. Dye
A variety of tax incentives encourage property owners to place conservation easements on their property. This paper calculates sample tax effects for a range of tax incentives and shows that many...
Does the Frequency of Sales Cause Property Tax Inequities?Documentos de trabajoMayo 2006Rachel N. Weber and Daniel P. McMillen
Few studies have attempted to explain the well-documented tendency for lower-priced properties to receive higher assessment. We argue that the absence of market information and the assessor’s...
Documentos de trabajoAbril 2006Richard Almy
The aims of this project are to examine systematically methods for valuing large office buildings for property tax purposes, identify issues, evaluate their seriousness, and describe potential...