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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. 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...

  3. 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...

  4. Land Lines, July 2001

    Revista Land Lines
    Julio 2001
    Edited by Ann LeRoyer

    In this issue, we feature articles on universities as developers and lessons learned from the study of value capture in Latin America.

  5. Lecciones aprendidas de la experiencia de América Latina con la recuperación de plusvalías

    Revista Land Lines
    Julio 2001

    Una versión más actualizada de este artículo está disponible como parte del capítulo 4 del libro Perspectivas urbanas: Temas críticos en políticas de suelo de América Latina. En los últimos cinco...

  6. Lessons from the Latin American Experience with Value Capture

    Revista Land Lines
    Julio 2001

    Over the past five years, the Lincoln Institute has supported the study of value capture policies and instruments in many Latin American countries. Notwithstanding the diversity of approaches and the...

  7. School Finance, Spatial Segregation and the Nature of Communities

    Lessons for Developing Countries?
    Documentos de trabajo
    Julio 2001
    Thomas Nechyba

    This paper was written for and presented at a Lincoln Institute course titled, “International Seminar on Segregation in the City,” held July 26-28, 2001. While the issue of school finance...

  8. 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...

  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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