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  1. Assessing the Distributive Impact of a Revenue-Neutral Shift from a Uniform Property Tax to a Two-Rate Property Tax with a Uniform Credit

    Documentos de trabajo
    Diciembre 2004
    Richard W. England and Min Qiang Zhao

    A number of economists have argued that a property tax with a lower rate applied to improvement values than land values is superior to a property tax with a uniform tax rate that yields the same...

  2. Lessons from Attempted Utopia

    Fairhope, Alabama, and Arden, Deleware
    Documentos de trabajo
    Diciembre 2004
    Matthew M. Harris

    The towns of Fairhope, Alabama and Arden Delaware were founded in 1894 and 1900 respectively. Both were intentional communities founded to demonstrate the economic principles advocated by Henry...

  3. Land Use and Design Innovations in Private Communities

    Revista Land Lines
    Octubre 2004
    Eran Ben-Joseph

    The twenty-first century will witness record growth in the number and distribution of private residential communities. Collectively referred to as common interest communities (CICs) or common...

  4. 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...

  5. Land Lines, October 2004

    Revista Land Lines
    Octubre 2004
    Edited by Ann LeRoyer

    This issue looks at land use and design innovations in private U.S. communities; Harvard Design School Loeb Fellows’ observations of land use and streetscapes in Chinese cities; U.S....

  6. Training Indiana’s Assessors

    A Blueprint and Foundation for Reform
    Documentos de trabajo
    Octubre 2004
    Frank Kelly and Jeff Wuensch

    This paper reports on the current educational and training system for Indiana’s assessors, reviews necessary job functions and prerequisites, and summarizes their current qualifications. In...

  7. Land Lines, April 2004

    Revista Land Lines
    Abril 2004
    Edited by Ann LeRoyer

    This issue offers a recap of a West Coast regional forum intended to address issues of housing affordability and traffic congestion; and looks at the implementation of waterfront redevelopment...

  8. Intra-Metropolitan Area Fiscal Capacity Disparities and the Property Tax

    Documentos de trabajo
    Abril 2004
    Michael E. Bell, Lindsay C. Clark, Joe Cordes, and Hal Wolman

    The purpose of this study is to assess the extent of variations in the revenue capacity of select local governments in the Washington, DC area using the Representative Revenue System developed by the...

  9. 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...

  10. 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....

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