34 resultados ordenados por


  1. Land Value Taxation in Britain

    Experience and Opportunities
    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. From the President

    Revista Land Lines
    Octubre 2005
    Gregory K. Ingram

    The Lincoln Institute has long been involved in international activities that deal with land policy and land taxation issues. In the 1970s those activities focused mainly on training and education....

  3. Faculty Profile

    C. Lowell Harriss
    Revista Land Lines
    Octubre 2005

    C. Lowell Harriss is Professor Emeritus at Columbia University, where he taught economics from 1938 until his retirement in 1981. He then served as executive director of the Academy of Political...

  4. Taxing and Untaxing Land

    Current Use Assessment of Farmland
    Septiembre 2005

    This article was originally published in State Tax Notes, a journal by Tax Analysts, on September 5, 2005. The debate over appropriate property tax treatment of farmland touches on many complex...

  5. Reinventing Conservation Easements

    A Critical Examination and Ideas for Reform
    Enfoques en políticas de suelo
    Septiembre 2005
    Jeff Pidot

    Conservation easements represent one of the most rapid trends in land conservation. Beyond tax credits, tax deductions, and other public subsidies that provide financial incentive for landowners to...

  6. Stabilizing Property Taxes in Volatile Real Estate Markets

    Revista Land Lines
    Julio 2005
    Joan Youngman and Jane Malme

    Property taxes based on market value have many features that recommend them as a source of local government revenue. They promote visibility and accountability in public spending by providing...

  7. Property Tax Development in China

    Revista Land Lines
    Julio 2005

    The Lincoln Institute’s China Program was established several years ago, in part to develop training programs on property taxation policy and local government finance with officials from the State...

  8. Land Lines, July 2005

    Revista Land Lines
    Julio 2005
    Edited by Ann LeRoyer

    This issue looks at strategies to stabilize property taxes in volatile U.S. real estate markets; the fundamentals and policy implications of North America’s “megapolitan” (large...

  9. Full Disclosure

    Unanticipated Improvements in Property Tax Uniformity
    Documentos de trabajo
    Junio 2005
    Gary C. Cornia and Lawrence C. Walters

    This paper contributes to two strands in the property tax literature. One thread considers the effects of full disclosure requirements or “truth in taxation” on the rate of property tax...

  10. Taxing Publicly Owned Land in China

    A Paradox?
    Revista Land Lines
    Enero 2005

    After spending more than a decade on restructuring central-provincial fiscal relations, the Chinese government is advancing its efforts to reform local public finance. In 2003 the central government...


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