Crear un sentido de pertenenciaRevista Land LinesSeptiembre 2017
Los vínculos humanos con la tierra anteceden a la ciencia y a la lógica. Son tan fundamentales para nuestra identidad que rara vez los cuestionamos o evaluamos. Es importante destacar que estos...
Making Sense of PlaceRevista Land LinesJulio 2017
Human connections to land predate science and logic; they are so fundamental to our identity that we rarely question or examine them. Importantly, these ties to land evoke strong, and often...
Documentos de trabajoJunio 2014Richard Almy
This report is a global compendium of significant features of systems for recurrently taxing land and buildings. It is based on works in English, many of which were published by the Lincoln Institute...
Una perspectiva del Reino UnidoRevista Land LinesAbril 2013William McCluskey and David Tretton
En la mayoría de los países, las propiedades del gobierno no se encuentran sujetas al impuesto sobre la propiedad. Sin embargo, el Reino Unido ha comenzado a aplicar tasas simbó...
A Perspective from the United KingdomRevista Land LinesAbril 2013William McCluskey and David Tretton
In most countries, government property is not liable for property taxes, but the United Kingdom has started charging Crown properties notional rents to help meet the cost of local services.
Property and the Capture of Betterment Value in Britain and FrancePonenciasMayo 2012Philip A. Booth
In this paper, Philip A. Booth shows land value capture is closely linked to institutions that define property in land. Thus, we need to consider how property has been constructed in the law,...
The Northern Ireland ExperienceDocumentos de trabajoNoviembre 2010William J. McCluskey and Nigel D. Woods
This paper reviews the strategic approach, the policy development and the implementation of a major reform to the residential property tax in Northern Ireland. This reform, the first in some 150...
LibrosEnero 2010Edited by Roy Bahl, Jorge Martinez-Vazquez and Joan Youngman
The property tax has many fans among academics, particularly economists, who view the property tax as an appropriate and feasible source of local revenue. But the future role of the property tax in...
A Work in ProgressPonenciasMayo 2009Bertrand Renaud, Joseph K. Eckert, and R. Jerome Anderson
Russia has attempted to develop property rights institutions to facilitate the development of private real estate markets since 1991. As of 2008 only one city (Veliky Novgorod) of 171 medium and...
Area-Based Property Tax SystemsDocumentos de trabajoMayo 2009Katrina D. Connolly and Michael E. Bell
The area-based property tax has been gaining influence in developing and transitional countries around the world. This report first examines how the area-based tax is administered in thirty-eight...