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1. Property Taxation in Indonesia

   Challenges from Decentralization
   Documentos de trabajo
   Febrero 2003
   Roy Kelly

   In 1986, Indonesia embarked on a major property tax reform, generally recognized as perhaps the most successful property tax reform in the developing world. The reform simplified basic tax policy,...

2. Effects of Property Tax Abatements on Tax Rates and Capital Costs

   The Case of Monroe County, Indiana
   Documentos de trabajo
   Enero 2003
   C. Kurt Zorn, John L. Mikesell, and Esteban Dalehite

   Research on property tax abatements has focused mostly on the determinants of abatements, and on the effectiveness of abatements in influencing relocation, jobs, investment and other outcomes. Two...

3. Property Taxation in New Zealand

   Documentos de trabajo
   Diciembre 2002
   William J. McCluskey, with Arthur Grimes and Jason Timmins

   Since European colonisation of New Zealand in 1840, property taxes have formed the foundation of local authorities’ revenues. Currently, over half of local authority revenues are sourced from...

4. Property Taxation and Current Use Assessment

   A Theoretical Note
   Documentos de trabajo
   Diciembre 2002
   Richard W. England and Robert D. Mohr

   This paper discusses the relationships between property taxation and patterns of land use. In particular, it models a landowner's decision to develop a parcel when she has the option to enroll...

5. Preparing to Pilot Land Value Taxation in Britain

   Documentos de trabajo
   Enero 2002
   Anthony Vickers

   This was the second year of a three-year research project to help prepare Great Britain for the start of an implementation of land value taxation (LVT). The first year’s report (WP00AV1)...

6. Rethinking the Administrative Structure of Indiana’s Property Tax System

   Documentos de trabajo
   Enero 2002
   Jeff Wuensch and Frank Kelly

   Since the 1998 landmark decision by the Indiana State Supreme Court overturning the state’s assessment manuals, several significant steps have been taken by the state to meet the constitutional...

7. Editing and Verifying Sales Disclosure Forms in Indiana

   A Primer
   Documentos de trabajo
   Enero 2002
   Jeff Wuensch, Frank Kelly, and Lana Bousman

   The sales disclosure form has evolved into an integral part of the real property assessment system in Indiana. Originally created in 1993 to study the fiscal impact of moving to a market-derived...

8. 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...

9. 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)...

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...