Essays in Public Economics in Honor of Wallace OatesLibrosJunio 2006Edited by William A. Fischel
The Tiebout Model at Fifty commemorates the fiftieth anniversary of Charles Tiebout’s enormously influential 1956 article, “A Pure Theory of Local Expenditures,” and honors the...
The Case of Commonly Owned Land in Rural South AfricaLibrosAbril 2006Michael E. Bell and John H. Bowman
Since 1995 the authors have worked on a series of property taxation projects in South Africa, funded in part by the Lincoln Institute of Land Policy. South Africa envisions extending value-based...
Cases and MaterialsLibrosEnero 2006Joan Youngman, with a new foreword by David Brunori
This collection of legal cases and related materials on valuation and tax policy provides an overview of the structure and function of real property taxation in the United States. It is intended to...
Changes in Institute Programs and ActivitiesRevista Land LinesOctubre 2006Gregory K. Ingram
The content of the Institute’s work program has evolved significantly over the past two years, and its annual activities have increased by about half since 2004. Reflecting this evolution and growth...
Confronting Decline in an American CityVideos y multimediaSeptiembre 2006
Many American cities have experienced a persistent crisis of urban decline and the erosion of inner suburbs. Why does this happen? What are the consequences for residents? Can the decline be halted...
Desafíos para América LatinaRevista Land LinesJulio 2006
Una versión más actualizada de este artículo está disponible como parte del capítulo 7 del CD-ROM Perspectivas urbanas: Temas críticos en políticas de suelo de América Latina. La informalidad...
Challenges for Latin AmericaRevista Land LinesJulio 2006
When focusing on property tax performance, the major cause of concern is not so much informality itself, but the way public officials treat informality and how they administer a property tax system.
Documentos de trabajoMayo 2006Jeffrey O. Sundberg and Richard F. Dye
A variety of tax incentives encourage property owners to place conservation easements on their property. This paper calculates sample tax effects for a range of tax incentives and shows that many...
Does the Frequency of Sales Cause Property Tax Inequities?Documentos de trabajoMayo 2006Rachel N. Weber and Daniel P. McMillen
Few studies have attempted to explain the well-documented tendency for lower-priced properties to receive higher assessment. We argue that the absence of market information and the assessor’s...
Revista Land LinesAbril 2006Gregory K. Ingram
The core competence of the Lincoln Institute of Land Policy is the analysis of issues related to land, and ours is one of the few organizations in the world with this focus. The Institute’s current...