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1. Land Lines, Octubre 2017

   Revista Land Lines
   Octubre 2017
   Editado por Maureen Clarke

   Este número celebramos el aniversario de 10 años del Centro de desarrollo urbano y políticas de suelo de la Universidad de Pekín y el Instituto Lincoln, con artículos sobre la valuación masiva y SIG, ciudades esponja, drones, y The Nature Conservancy.

2. 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...

3. Valuing Land and Improvements

   State Laws and Local Government Practices
   Documentos de trabajo
   Julio 2002
   David Brunori and Jennifer Carr

   This project involved research on the legal requirements and local government practices concerning the valuation of land and improvements for property tax purposes. A majority of states (29)...

4. Measuring Use Value Assessment Tax Expenditures

   Documentos de trabajo
   Enero 1998
   John E. Anderson

   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...

5. Land Value Taxation in Indiana

   Challenges and Issues
   Documentos de trabajo
   Enero 2000
   Jeff Wuensch, Frank Kelly, and Thomas Hamilton

   In 1998, the Indiana State Supreme Court ruled that the state’s real estate manual violated the state constitution because it was too subjective, lacked meaningful reference to property wealth...

6. Equity and Fairness Within Ad Valorem Real Property Taxes

   Documentos de trabajo
   Junio 2000
   Frances Plimmer, William J. McCluskey, and Owen Connellan

   This working paper reports on inequitable and unfair aspects in the extant design and operation of domestic property taxation systems in the United Kingdom. It examines previous attempts in property...

7. Property Tax in Africa

   Status, Challenges, and Prospects
   Libros
   Junio 2017
   Edited by Riël Franzsen and William McCluskey

   “This one-of-a-kind study is an indispensable source for academics and policy makers who seek to explore the virtues of the property tax. The relevance of this volume clearly transcends the...

8. Land Value Taxation in Britain

   Experience and Opportunities
   Libros
   Abril 2004
   Owen Connellan, with Nathaniel Lichfield, Frances Plimmer, and Tony Vickers

   Attempts at introducing land value taxation (LVT) in the United Kingdom demonstrate a long and varied history. Land Value Taxation in Britain considers this history and how LVT may be particularly...

9. 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...

10. Improving the Accuracy of Downtown Land Assessments

    Documentos de trabajo
    Noviembre 1999
    Richard Ashley, Florenz Plassmann, and Nicolaus Tideman

    A tax that is levied on the value of land alone, irrespective of any improvements to land, does not cause any economic distortions. Levying such a tax requires an ability to estimate the value of...