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  1. The Taxation of Real Property in Asia

    Revista Land Lines
    Mayo 1998
    Alven Lam

    The recent fiscal crisis in Asia has affected systems of taxation and land use regulation throughout the region. The situation in Korea is typical. A series of collapses of large conglomerates led to...

  2. Land Value Taxation

    Could It Work Today?
    Revista Land Lines
    Marzo 1998
    Dick Netzer

    Decades before Henry George made a passionate case for the "single tax" in Progress and Poverty, the classical economists had recognized that, in theory, the land value tax was almost the perfect tax...

  3. Price Volatility and Property Tax Limitations

    Revista Land Lines
    Enero 1998

    The potential for sharp and unpredictable assessment increases is an important source of dissatisfaction with the property tax. Rapid price rises that are accurately and promptly reflected in...

  4. Uso del impuesto a la propiedad para recuperar plusvalías

    Estudio de un caso práctico en Brasil
    Revista Land Lines
    Enero 1998

    Una versión más actualizada de este artículo está disponible como parte del capítulo 3 del libro Perspectivas urbanas: Temas críticos en políticas de suelo de América Latina. La inversión de fondos...

  5. Using the Property Tax for Value Capture

    A Case Study from Brazil
    Revista Land Lines
    Enero 1998

    Public investment in urban areas often results in increased land value that benefits only a small group of private owners. In a pioneering initiative, the city of Porto Alegre, Brazil, is using the...

  6. The Adoption and Repeal of the Two Rate Property Tax in Amsterdam, New York

    Documentos de trabajo
    Enero 1998
    Donald J. Reeb

    The two rate form of the property tax, a tax in which buildings are taxed at a lower rate than land, is an existing form of the property tax proposed by Henry George. The two rate tax has been...

  7. A Methodology for Valuing Town Conservation Land

    Documentos de trabajo
    Enero 1998
    Pamela J. Brown and Charles J. Fausold

    This paper presents a methodology for rating existing or potential conservation land according to ten criteria weighted to reflect the needs of the local community in which the land is located. The...

  8. School Finance Litigation and Property Tax Revolts

    How Undermining Local Control Turns Voters Away
    Documentos de trabajo
    Enero 1998
    William A. Fischel

    The use of local property taxes to fund public schools in the United States has been under attack since the 1970s as a result of reform-minded lawsuits. Court-ordered reforms typically involve a...

  9. Measuring Use Value Assessment Tax Expenditures

    Documentos de trabajo
    Enero 1998

    Use-value assessment is the practice of valuing land for property tax purposes in its current use, rather than its full market value. This practice is widespread in the U.S. and is intended as a...

  10. Land Value Taxation

    Can It and Will It Work Today?
    Libros
    Enero 1998
    Edited by Dick Netzer

    Many contemporary scholars and practitioners question whether land value taxation is a serious contender as an important revenue source. But, whatever its political potential may be, economists...

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