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1. Implementing Value Capture in Latin America

   Policies and Tools for Urban Development
   Enfoques en políticas de suelo
   Junio 2013
   Martim O. Smolka

   This report provides a review of land value capture's antecedents in Latin America and its longstanding presence in the urban planning agenda. It also examines a variety of land value capture...

2. Melhorar o Desempenho do Imposto sobre a Propriedade Imobiliária na América Latina

   Enfoques en políticas de suelo
   Enero 2013
   Claudia M. De Cesare

   This report, Melhorar o Desempenho do Imposto sobre a Propriedade Imobiliária na América Latina (Improving the Performance of the Property Tax in Latin America), presents a...

3. Rethinking Property Tax Incentives for Business

   Enfoques en políticas de suelo
   Junio 2012
   Daphne A. Kenyon, Adam H. Langley, and Bethany P. Paquin

   State and local governments use many types of property tax incentives to increase business development. This report reviews those incentives, summarizes the literature regarding their effectiveness,...

4. Improving the Performance of the Property Tax in Latin America

   Enfoques en políticas de suelo
   Junio 2012
   Cláudia M. De Cesare

   This report focuses on three areas of property tax reform in Latin America: fiscal policy, tax policies, and assessment practices and collection procedures. It also draws on an ongoing property tax...

5. Payments in Lieu of Taxes

   Balancing Municipal and Nonprofit Interests
   Enfoques en políticas de suelo
   Noviembre 2010
   Daphne A. Kenyon and Adam H. Langley

   Payments in lieu of taxes (PILOT) programs for nonprofits provide crucial revenue for many municipalities, but they are not perfect. Through case studies and research, this report provides guidelines...

6. Assessing the Theory and Practice of Land Value Taxation

   Enfoques en políticas de suelo
   Febrero 2010
   Richard F. Dye and Richard W. England

   Through an examination of more than 30 countries and several U.S. municipalities that have implemented a land value tax as an alternative to the traditional property tax, this report helps officials...

7. Property Tax Circuit Breakers

   Fair and Cost-Effective Relief for Taxpayers
   Enfoques en políticas de suelo
   Mayo 2009
   John H. Bowman, Daphne A. Kenyon, Adam Langley and Bethany P. Paquin

   This report presents the rationale for providing property tax relief to those who have a high relative tax burden, compares the fairness of various criteria used by states for eligibility, and...

8. Property Tax Assessment Limits

   Lessons from Thirty Years of Experience
   Enfoques en políticas de suelo
   Junio 2008
   Mark Haveman and Terri A. Sexton

   During the 30 years since California adopted its groundbreaking tax limitation measure known as Proposition 13, pressure has persisted for states to adopt various forms of property tax relief. These...

9. The Property Tax-School Funding Dilemma

   Enfoques en políticas de suelo
   Diciembre 2007
   Daphne A. Kenyon

   This report seeks to correct common misconceptions surrounding the practice of relying on the proprety tax to fund public schools. Through a comprehensive review of research and seven case studies,...

10. Reinventing Conservation Easements

    A Critical Examination and Ideas for Reform
    Enfoques en políticas de suelo
    Septiembre 2005
    Jeff Pidot

    Conservation easements represent one of the most rapid trends in land conservation. Beyond tax credits, tax deductions, and other public subsidies that provide financial incentive for landowners to...