England 1836-1855Documentos de trabajoDiciembre 2001Gregory Clark and Eric Jamelske
The theoretical efficiency advantages of land site value taxation have been known since at least the time of Adam Smith. But the practical gains from switching taxation of land to this basis have...
Impacts and Policy ImplicationsDocumentos de trabajoDiciembre 2001David 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...
Documentos de trabajoOctubre 2001Thomas J. Nechyba
This paper develops a general equilibrium model of an economy that produces output using capital, labor and land as inputs. It further develops an approach that allows specific parameters in the...
Case Studies from Central and Eastern EuropeLibrosSeptiembre 2001Edited by Jane H. Malme and Joan M. Youngman
In the 1990s, Central and Eastern Europe transitioned from communist to market economies and property taxation took on an important role as many countries developed new fiscal policies and new...
Documentos de trabajoSeptiembre 2001David Brunori and Jennifer Carr
This paper investigates two main questions regarding the state-level requirements governing the valuation of land and improvements for property tax purposes. First, does state law directly or...
Revista Land LinesMayo 2001Jane H. Malme
Over 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...
Revista Land LinesMayo 2001Edited by Ann LeRoyer
This issue explores land laws and illegal settlements in the context of urban development in Latin America; obstacles to the legalization of squatter settlements in Venezuela; natural disaster risk...
Documentos de trabajoMayo 2001David Dale-Johnson and W. Jan Brzeski
The results of the analysis reported in this paper provide new insight into the evolution of an urban land market in a centrally planned economy undergoing transformation. Since the end of the Second...
Land Policy IssuesPonenciasMayo 2001Natalia Kalinina
This paper was written for and presented at a Lincoln Institute course titled, “Land Reform and Emerging Property Market in Russia,” held May 29-30, 2001, in St. Petersburg, Russia.
Documentos de trabajoAbril 2001Younghoon 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...