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The Development of Property Taxation in Economies in Transition
Case Studies from Central and Eastern EuropeLibrosSeptiembre 2001Edited by Jane H. Malme and Joan M. YoungmanIn 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...
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Land Use and Taxation
Applying the Insights of Henry GeorgeLibrosJunio 1997Edited by H. James BrownCan 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...
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Current Value Assessment in the Greater Toronto Area
Impacts and Policy ImplicationsDocumentos de trabajoDiciembre 2001David P. Amborski and James H. MarsThe 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...
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The Legal Requirements Regarding Valuation of Land and Improvements for Property Tax Purposes
Documentos de trabajoSeptiembre 2001David Brunori and Jennifer CarrThis 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...
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Market Value-Based Taxation of Real Property
Revista Land LinesMayo 2001Jane H. MalmeOver 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...
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Implementation of the Real Property Tax in Veliky Novgorod
Land Policy IssuesPonenciasMayo 2001Natalia KalininaThis 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.
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Land Value Taxation in South Korea
Documentos de trabajoAbril 2001Younghoon RoThis 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...
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European Property Taxation
Changing TimesRevista Land LinesMarzo 2001Peter K. Brown and Moira HepworthThe 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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Land Lines, March 2001
Revista Land LinesMarzo 2001Edited by Ann LeRoyerThis 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...
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Experiencia de contribución de mejoras en el Peru
Documentos de trabajoEnero 2001Margarita Gamarra HuayapaLa experiencia de recuperación de inversión en el Perú está centrada a nivel municipal. La Municipalidad de Lima — Metropolitana es la primera institución del...
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