Buscar

Filters
6 resultados ordenados por

Results

  1. Equity and Efficiency Considerations in Use Value Taxation

    Documentos de trabajo
    Noviembre 2005
    David C. Soule and Barry Bluestone

    Use value taxation is used in almost every state in the country to provide property tax relief to owners of farmland, forestland, and, in many cases, land available for recreational use. Created in...

  2. Taxing and Untaxing Land

    Current Use Assessment of Farmland
    Otro
    Septiembre 2005

    This article was originally published in State Tax Notes, a journal by Tax Analysts, on September 5, 2005. The debate over appropriate property tax treatment of farmland touches on many complex...

  3. Reinventing Conservation Easements

    A Critical Examination and Ideas for Reform
    Enfoques en políticas de suelo
    Septiembre 2005
    Jeff Pidot

    Conservation easements represent one of the most rapid trends in land conservation. Beyond tax credits, tax deductions, and other public subsidies that provide financial incentive for landowners to...

  4. Full Disclosure

    Unanticipated Improvements in Property Tax Uniformity
    Documentos de trabajo
    Junio 2005
    Gary C. Cornia and Lawrence C. Walters

    This paper contributes to two strands in the property tax literature. One thread considers the effects of full disclosure requirements or “truth in taxation” on the rate of property tax...

  5. Property Tax and Urban Sprawl

    Theory and Implications for U.S. Cities
    Documentos de trabajo
    Enero 2005
    Yan Song and Yves Zenou

    This article attempts a formal analysis of the connection between property tax and urban sprawl in U.S. cities. We develop a theoretical model that includes households (who are also landlords)and...

  6. Reform of the Property Tax and Problems of Real Estate Appraisal for Taxation Purposes in Transitional Economies of Central and Eastern Europe

    Documentos de trabajo
    Enero 2005
    Vytautas Šulija and Gintautas Šulija

    This paper surveys the property tax reforms in Eastern and Central European countries that joined the European Union on May 1, 2004. Property tax reforms are evaluated in the light of political and...

Back to top