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1. The Development of Property Taxation in Economies in Transition

   Case Studies from Central and Eastern Europe
   Libros
   Septiembre 2001
   Edited 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...

2. Property Taxation and Local Government Finance

   Libros
   Septiembre 2001
   Edited by Wallace E. Oates

   The property tax is unpopular among both scholars and taxpayers, yet many scholars have proposed ideas to rehabilitate this tax and its role in local public finance. Based on a 2000 Lincoln Institute...

3. Current Value Assessment in the Greater Toronto Area

   Impacts and Policy Implications
   Documentos de trabajo
   Diciembre 2001
   David 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...

4. The Legal Requirements Regarding Valuation of Land and Improvements for Property Tax Purposes

   Documentos de trabajo
   Septiembre 2001
   David 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...

5. Land Lines, July 2001

   Revista Land Lines
   Julio 2001
   Edited by Ann LeRoyer

   In this issue, we feature articles on universities as developers and lessons learned from the study of value capture in Latin America.

6. Lecciones aprendidas de la experiencia de América Latina con la recuperación de plusvalías

   Revista Land Lines
   Julio 2001
   Martim O. Smolka and Fernanda Furtado

   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 los últimos cinco...

7. Lessons from the Latin American Experience with Value Capture

   Revista Land Lines
   Julio 2001
   Martim Smolka and Fernanda Furtado

   Over the past five years, the Lincoln Institute has supported the study of value capture policies and instruments in many Latin American countries. Notwithstanding the diversity of approaches and the...

8. Market Value-Based Taxation of Real Property

   Revista Land Lines
   Mayo 2001
   Jane 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...

9. Implementation of the Real Property Tax in Veliky Novgorod

   Land Policy Issues
   Ponencias
   Mayo 2001
   Natalia 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.

10. Land Value Taxation in South Korea

    Documentos de trabajo
    Abril 2001
    Younghoon 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...