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...
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...
Traditional Limitations and Future TrendsRevista Land LinesSeptiembre 2001
Editor's note: This article summarizes a recent Lincoln lecture by Dean Gerald Korngold of the Case Western Reserve University School of Law. He outlined the current status of the law on...
Revista Land LinesSeptiembre 2001Edited by Ann LeRoyer
This issue explores “Greater Phoenix 2100,” a smart growth vision for the rapidly-expanding Sun Belt city; development and land use patterns that the Dutch are experimenting with in the...
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...
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...
Changing TimesRevista Land LinesMarzo 2001Peter K. Brown and Moira Hepworth
The 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...
Revista Land LinesMarzo 2001Edited by Ann LeRoyer
This issue provides an overview of various property taxation methods utilized by European countries; an analysis of Latin America’s urban sprawl patterns and land regulation challenges; and a...