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  1. Valuing Land and Improvements in Thin Markets

    Does the Frequency of Sales Cause Property Tax Inequities?
    Documentos de trabajo
    Mayo 2006
    Rachel 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...

  2. From the President

    Revista Land Lines
    Abril 2006
    Gregory 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...

  3. Intervenciones urbanas a gran escala

    El caso de Faria Lima en São Paulo
    Revista Land Lines
    Abril 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. Los proyectos de...

  4. Large-scale Urban Interventions

    The Case of Faria Lima in Sao Paulo
    Revista Land Lines
    Abril 2006

    Large-scale urban redevelopment projects raise many questions about the impacts of subsequent development. They often use new fiscal or regulatory instruments, involve a large network of agents and...

  5. Land Lines, April 2006

    Revista Land Lines
    Abril 2006
    Edited by Ann LeRoyer

    This issue looks at land use efficiency, food security, and farmland preservation in China; and lessons learned about the effects of large-scale interventions on urban development in Brazil. It also...

  6. Who Pays the Property Tax?

    Revista Land Lines
    Abril 2006
    George Zodrow

    A critical aspect of the property tax, but one that is rarely addressed in public debate, is its “economic incidence,” or who actually bears the burden of the tax, as opposed to its...

  7. Improving the Valuation of Large Commercial Properties for Real Estate Tax Purposes

    Documentos de trabajo
    Abril 2006
    Richard Almy

    The aims of this project are to examine systematically methods for valuing large office buildings for property tax purposes, identify issues, evaluate their seriousness, and describe potential...

  8. Ask and Ye Shall Receive?

    Predicting the Successful Appeal of Property Tax Assessments
    Documentos de trabajo
    Febrero 2006
    Rachel N. Weber and Daniel P. McMillen

    How does the relative lack of comparable sales in a neighborhood influence the frequency of property assessment appeal applications and their likelihood of success? Using a data set of appeals...

  9. Tax Increment Financing

    A Tool for Local Economic Development
    Revista Land Lines
    Enero 2006

    Tax increment financing (TIF) is an alluring tool that allows municipalities to promote economic development by earmarking property tax revenue from increases in assessed values within a designated...

  10. Implementing Property Taxation in Bosnia and Herzegovina

    Revista Land Lines
    Noviembre 1999
    C. Kurt Zorn, Jean Tesche, and Gary Cornia

    The state of Bosnia and Herzegovina continues its long process of reconstruction and reconciliation, four years after the November 1995 signing of the Dayton Peace Accords, which marked the end of a...

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