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  1. The Development of Property Taxation in Economies in Transition

    Case Studies from Central and Eastern Europe
    Libros
    Septiembre 2001
    Edited by Jane H. Malme and Joan M. Youngman

    In the 1990s, Central and Eastern Europe transitioned from communist to market economies and property taxation took on an important role as many countries developed new fiscal policies and new...

  2. Current Value Assessment in the Greater Toronto Area

    Impacts and Policy Implications
    Documentos de trabajo
    Diciembre 2001
    David P. Amborski and James H. Mars

    The political response to the redistributive impacts of the property tax assessment reform in Ontario has caused a long period of controversy. The modern reform process began in 1967 and in 1997, the...

  3. Distance Learning for New England's Forests

    Revista Land Lines
    Noviembre 2001
    Charles H.W. Foster

    The Forest Setting Forests presently cover approximately 25 percent of the world's land surface, excluding Greenland and Antarctica. Two-thirds of this important renewable natural resource lies in...

  4. Land Lines, November 2001

    Revista Land Lines
    Noviembre 2001
    Edited by Ann LeRoyer

    This issue looks at the impact of land markets and land policies on spatially-oriented segregation in urban areas of Latin America and elsewhere; and the Lincoln Institute’s distance-based...

  5. Greater Phoenix 2100

    Knowledge Capital, Social Capital, Natural Capital
    Revista Land Lines
    Septiembre 2001
    Frederick Steiner

    The Sun Belt grew at spectacular rates in the late twentieth century, and among western U.S. cities Phoenix and its metropolitan region led the pack. The Census Bureau reports that between 1990 and...

  6. The Legal Requirements Regarding Valuation of Land and Improvements for Property Tax Purposes

    Documentos de trabajo
    Septiembre 2001
    David Brunori and Jennifer Carr

    This paper investigates two main questions regarding the state-level requirements governing the valuation of land and improvements for property tax purposes. First, does state law directly or...

  7. Market Value-Based Taxation of Real Property

    Revista Land Lines
    Mayo 2001
    Jane H. Malme

    Over the past decade of transition from communist to market economies, property taxation has taken on economic, political and legal importance as the countries in Central and Eastern Europe have...

  8. Implementation of the Real Property Tax in Veliky Novgorod

    Land Policy Issues
    Ponencias
    Mayo 2001
    Natalia Kalinina

    This paper was written for and presented at a Lincoln Institute course titled, “Land Reform and Emerging Property Market in Russia,” held May 29-30, 2001, in St. Petersburg, Russia.

  9. Land Value Taxation in South Korea

    Documentos de trabajo
    Abril 2001
    Younghoon Ro

    This case study will describe and discuss Korea’s most representative land value tax, called Aggregate Land Tax (ALT) adopted in 1990 as an important measure of property tax reform. The measure...

  10. European Property Taxation

    Changing Times
    Revista Land Lines
    Marzo 2001
    Peter K. Brown and Moira Hepworth

    The study of property taxation in Europe offers special challenges because each country has a different definition of land and property, and a different approach to local property taxation. The term...

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