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  1. The Development of Property Taxation in Economies in Transition

    Case Studies from Central and Eastern Europe
    Libros
    Septiembre 2001
    Edited by Jane H. Malme and Joan M. Youngman

    In the 1990s, Central and Eastern Europe transitioned from communist to market economies and property taxation took on an important role as many countries developed new fiscal policies and new...

  2. The Efficiency Gains from Agricultural Land Tax Reform

    England 1836-1855
    Documentos de trabajo
    Diciembre 2001
    Gregory Clark and Eric Jamelske

    The theoretical efficiency advantages of land site value taxation have been known since at least the time of Adam Smith. But the practical gains from switching taxation of land to this basis have...

  3. Current Value Assessment in the Greater Toronto Area

    Impacts and Policy Implications
    Documentos de trabajo
    Diciembre 2001
    David P. Amborski and James H. Mars

    The political response to the redistributive impacts of the property tax assessment reform in Ontario has caused a long period of controversy. The modern reform process began in 1967 and in 1997, the...

  4. Prospects for Land Rent Taxes in State and Local Tax Reforms

    Documentos de trabajo
    Octubre 2001
    Thomas J. Nechyba

    This paper develops a general equilibrium model of an economy that produces output using capital, labor and land as inputs. It further develops an approach that allows specific parameters in the...

  5. The Legal Requirements Regarding Valuation of Land and Improvements for Property Tax Purposes

    Documentos de trabajo
    Septiembre 2001
    David Brunori and Jennifer Carr

    This paper investigates two main questions regarding the state-level requirements governing the valuation of land and improvements for property tax purposes. First, does state law directly or...

  6. 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...

  7. Land Lines, May 2001

    Revista Land Lines
    Mayo 2001
    Edited by Ann LeRoyer

    This issue explores land laws and illegal settlements in the context of urban development in Latin America; obstacles to the legalization of squatter settlements in Venezuela; natural disaster risk...

  8. Land Price Data and Land Value Functions in Cracow, Poland

    Documentos de trabajo
    Mayo 2001
    David Dale-Johnson and W. Jan Brzeski

    The results of the analysis reported in this paper provide new insight into the evolution of an urban land market in a centrally planned economy undergoing transformation. Since the end of the Second...

  9. Implementation of the Real Property Tax in Veliky Novgorod

    Land Policy Issues
    Ponencias
    Mayo 2001
    Natalia Kalinina

    This paper was written for and presented at a Lincoln Institute course titled, “Land Reform and Emerging Property Market in Russia,” held May 29-30, 2001, in St. Petersburg, Russia.

  10. Land Value Taxation in South Korea

    Documentos de trabajo
    Abril 2001
    Younghoon Ro

    This case study will describe and discuss Korea’s most representative land value tax, called Aggregate Land Tax (ALT) adopted in 1990 as an important measure of property tax reform. The measure...

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