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  1. What Politicians Know About Land Taxation

    Revista Land Lines
    Octubre 2004

    Supporters of land taxation view it as an efficient and effective means of financing government, and the concept has wide appeal among public finance scholars. Many economists, including several...

  2. From the President

    Revista Land Lines
    Abril 2004
    H. James Brown

    One of the major objectives of the Lincoln Institute is to enhance discussion and debate on issues of land and tax policy. We accomplish this objective in part by sponsoring courses that bring...

  3. Mass Valuation for Land Taxation in Transitional Economies

    Revista Land Lines
    Abril 2004
    Jane H. Malme

    Over the past decade, the Lincoln Institute has developed and presented many courses on the interaction of land and tax policies and on the development of value-based land and real property taxation...

  4. Mass Valuation of Land in the Russian Federation

    Revista Land Lines
    Abril 2004
    Alexey L. Overchuk

    The collapse of communism in the early 1990s launched an era of political and economic reforms in Russia and throughout the former Soviet Union that introduced democracy and the free market economy...

  5. From the President

    Revista Land Lines
    Enero 2004
    H. James Brown

    Last 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...

  6. Property Tax Reform and Smart Growth

    Connecting Some of the Dots
    Revista Land Lines
    Enero 2004

    It 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....

  7. Instrumentos reguladores y fiscales para la captura de plusvalías

    El caso de Santo André
    Revista Land Lines
    Septiembre 1998
    Jeroen Klink, Luis Carlos Afonso, and Irineu Bagnariolli Jr.

    Una versión más actualizada de este artículo está disponible como parte del capítulo 4 del libro Perspectivas urbanas: Temas críticos en políticas de suelo de América Latina. En muchas ciudades...

  8. Fiscal and Regulatory Instruments for Value Capture

    The Case of Santo Andre
    Revista Land Lines
    Septiembre 1998
    Jeroen Klink, Luis Carlos Afonso, and Irineu Bagnariolli Jr.

    In Santo Andre and all Brazilian cities, the value per square meter of land is fixed by law, thus hindering the capacity of the city administration to tax real estate property according to its market...

  9. The Taxation of Real Property in Asia

    Revista Land Lines
    Mayo 1998
    Alven Lam

    The recent fiscal crisis in Asia has affected systems of taxation and land use regulation throughout the region. The situation in Korea is typical. A series of collapses of large conglomerates led to...

  10. Conservation Easements

    The Interaction of Land Policy and Taxation
    Revista Land Lines
    Mayo 1998

    Conservation easements have become an important new tool for protecting environmentally significant open space. In the past, permanent restrictions against development often required outright...

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