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  1. Payments in Lieu of Taxes

    Balancing Municipal and Nonprofit Interests
    Enfoques en políticas de suelo
    Noviembre 2010

    Charitable nonprofit organizations, including private universities, nonprofit hospitals, museums, soup kitchens, churches, and retirement homes, are exempt from property taxation in all 50 states. At...

  2. Assessing the Theory and Practice of Land Value Taxation

    Enfoques en políticas de suelo
    Febrero 2010

    The land value tax is the focus of this Policy Focus Report, Assessing the Theory and Practice of Land Value Taxation. A concept dating back to Henry George, the land value tax is a variant of the...

  3. China’s Local Public Finance in Transition

    Libros
    Noviembre 2010

    China’s economy has developed rapidly following the 1978 implementation of economic reforms that facilitated investment, expanded trade, and introduced market mechanisms and practices. However...

  4. Municipal Revenues and Land Policies

    Libros
    Mayo 2010
    Edited by Gregory K. Ingram and Yu-Hung Hong

    Based on the proceedings of Lincoln Institute of Land Policy’s fourth annual cross-disciplinary land policy conference, this volume collects scholarly work by a wide range of experts in land...

  5. The Property Tax and Local Autonomy

    Libros
    Marzo 2010

    The property tax has been the primary source of revenue for local governments since the beginning of the republic. Conventional wisdom holds that the property tax is essential to local autonomy...

  6. Challenging the Conventional Wisdom on the Property Tax

    Libros
    Enero 2010
    Edited 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...

  7. Zeca Dastro e as Diretrizes para o Cadastro Territorial Multifinalitário

    Otro
    Diciembre 2010
    Edited by Diego Alfonso Erba and Eglaísa Micheline Pontes Cunha

    This illustrated booklet in Portuguese, Zeca Dastro e as Diretrizes para o Cadastro Territorial Multifinalitário (Zeca Dastro and the Guidelines for a Multipurpose Territorial Cadastre),...

  8. José K. Tastro y las Directrices para el Catastro Territorial Multifinalitario

    Otro
    Diciembre 2010
    Edited by Diego Alfonso Erba and Eglaísa Micheline Pontes Cunha

    This illustrated booklet in Spanish, José K. Tastro y las Directrices para el Catastro Territorial Multifinalitario (José K. Tastro and the Guidelines for a Multipurpose Territorial...

  9. Report from the President

    PILOTs in Perspective
    Revista Land Lines
    Octubre 2010
    Gregory K. Ingram

    Nonprofit organizations operated for charitable purposes in the United States are exempt from most taxes, including investment income, sales, and property taxes. They benefit from the tax deductions...

  10. What the Housing Crisis Means for State and Local Governments

    Revista Land Lines
    Octubre 2010
    Kim Rueben and Serena Lei

    While the housing market and the economy are closely intertwined, the severe drop in state tax revenues can largely be attributed to the broader economic downturn, not the housing crisis specifically.

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