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1. Land Value Taxation in Britain

   Experience and Opportunities
   Libros
   Abril 2004
   Owen Connellan, with Nathaniel Lichfield, Frances Plimmer, and Tony Vickers

   Attempts at introducing land value taxation (LVT) in the United Kingdom demonstrate a long and varied history. Land Value Taxation in Britain considers this history and how LVT may be particularly...

2. 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...

3. 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...

4. What Politicians Know About Land Taxation

   Revista Land Lines
   Octubre 2004
   David Brunori

   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. 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...

6. Land Taxes and Revenue Needs as Communities Grow and Decline

   Evidence from New Zealand
   Documentos de trabajo
   Julio 2004
   Suzi Kerr, Andrew Aitken, and Arthur Grimes

   New Zealand is unusual in that nearly 60% of local services are funded from property taxes. These are a mixture of land taxes, capital value taxes, annual rental value taxes and uniform general...

7. Policy Options for the Taxation of Agriculture Land and Agricultural Income in India

   Documentos de trabajo
   Junio 2004
   Sebastian S. James

   This paper is a study of the policy options for the taxation of Agricultural Land and Agricultural Income in India at the levels of the Local, State and Central Government. This study has come to the...

8. Mass Valuation for Land Taxation in Transitional Economies

   Revista Land Lines
   Abril 2004
   Jane H. Malme

   Over the past decade, the Lincoln Institute has developed and presented many courses on the interaction of land and tax policies and on the development of value-based land and real property taxation...

9. Mass Valuation of Land in the Russian Federation

   Revista Land Lines
   Abril 2004
   Alexey L. Overchuk

   The collapse of communism in the early 1990s launched an era of political and economic reforms in Russia and throughout the former Soviet Union that introduced democracy and the free market economy...

10. 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...