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From the President
Revista Land LinesEnero 2004H. James BrownLast October the Lincoln Institute sponsored the fourth annual symposium for recipients of David C. Lincoln Fellowships in Land Value Taxation (LVT). This fellowship program was established to...
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Property Tax Reform and Smart Growth
Connecting Some of the DotsRevista Land LinesEnero 2004It is undeniable that land use change in the United States has been occurring at a rapid rate. Between 1982 and 1997 alone, developed land increased nationwide by 25 million acres, or 34 percent....
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Faculty Profile
Thomas J. NechybaRevista Land LinesEnero 2002Thomas J. Nechyba is professor of economics at Duke University in Durham, North Carolina, where he also serves as director of undergraduate studies for the Department of Economics. In addition, he is...
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Market Value-Based Taxation of Real Property
Revista Land LinesMayo 2001Jane H. MalmeOver 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...
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European Property Taxation
Changing TimesRevista Land LinesMarzo 2001The study of property taxation in Europe offers special challenges because each country has a different definition of land and property, and a different approach to local property taxation. The term...
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Property Tax Classification in Cook County, Illinois
Revista Land LinesEnero 2000Scott KoenemanConventional wisdom and basic economic principles would suggest that an area subject to higher commercial and industrial property taxes than its nearby neighbors will suffer reduced economic...
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Implementing Property Taxation in Bosnia and Herzegovina
Revista Land LinesNoviembre 1999C. Kurt Zorn, Jean Tesche, and Gary CorniaThe state of Bosnia and Herzegovina continues its long process of reconstruction and reconciliation, four years after the November 1995 signing of the Dayton Peace Accords, which marked the end of a...
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Desafíos que confronta el sistema fiscal sobre la propiedad inmobiliaria en Porto Alegre, Brasil
Revista Land LinesSeptiembre 1999Una versión más actualizada de este artículo está disponible como parte del capítulo 3 del libro Perspectivas urbanas: Temas críticos en políticas de suelo de América Latina. El impuesto brasileño a...
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Challenges to Property Tax Administration in Porto Alegre, Brazil
Revista Land LinesSeptiembre 1999The property tax in Brazil is an annual tax on urban land and buildings administered at the local government level. The tax base is derived from market value and is standardized across different...
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Tributación municipal en San Salvador
Revista Land LinesMayo 1999Patricia Fuentes and Mario LungoUna versión más actualizada de este artículo está disponible como parte del capítulo 3 del libro Perspectivas urbanas: Temas críticos en políticas de suelo de América Latina. La demanda por servicios...
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