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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. Land Use and Taxation

   Applying the Insights of Henry George
   Libros
   Junio 1997
   Edited by H. James Brown

   Can today’s policy makers and researchers effectively draw on the ideas of 19th-century philosopher Henry George to help solve 21st-century problems? This compendium presents eight essays by...

3. 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...

4. 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...

5. 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...

6. 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.

7. 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...

8. 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...

9. Land Lines, March 2001

   Revista Land Lines
   Marzo 2001
   Edited by Ann LeRoyer

   This issue provides an overview of various property taxation methods utilized by European countries; an analysis of Latin America’s urban sprawl patterns and land regulation challenges; and a...

10. Experiencia de contribución de mejoras en el Peru

    Documentos de trabajo
    Enero 2001
    Margarita Gamarra Huayapa

    La experiencia de recuperación de inversión en el Perú está centrada a nivel municipal. La Municipalidad de Lima — Metropolitana es la primera institución del...