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  1. Property Taxes in South Africa

    Challenges in the Post-Apartheid Era
    Libros
    Marzo 2002
    Edited by Michael E. Bell and John H. Bowman

    Editors Michael E. Bell and John H. Bowman have assembled the first comprehensive overview of the challenges of adapting property taxation to the many changes brought about by the end of apartheid in...

  2. 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...

  3. Property Taxation and Local Government Finance

    Libros
    Septiembre 2001
    Edited by Wallace E. Oates

    The property tax is unpopular among both scholars and taxpayers, yet many scholars have proposed ideas to rehabilitate this tax and its role in local public finance. Based on a 2000 Lincoln Institute...

  4. Land Value Taxation

    Can It and Will It Work Today?
    Libros
    Enero 1998
    Edited by Dick Netzer

    Many contemporary scholars and practitioners question whether land value taxation is a serious contender as an important revenue source. But, whatever its political potential may be, economists...

  5. Property Taxation and Current Use Assessment

    A Theoretical Note
    Documentos de trabajo
    Diciembre 2002
    Richard W. England and Robert D. Mohr

    This paper discusses the relationships between property taxation and patterns of land use. In particular, it models a landowner's decision to develop a parcel when she has the option to enroll...

  6. Property Taxation in New Zealand

    Documentos de trabajo
    Diciembre 2002
    William J. McCluskey, with Arthur Grimes and Jason Timmins

    Since European colonisation of New Zealand in 1840, property taxes have formed the foundation of local authorities’ revenues. Currently, over half of local authority revenues are sourced from...

  7. A Guide to the Structure of Property Tax Abatements in the United States

    Documentos de trabajo
    Noviembre 2002
    John L. Mikesell, C. Kurt Zorn, Esteban Dalehite, and Sung-Jin Park

    Property tax abatements—full or partial relief from property tax for certain property parcels—constitute an integral component of many state and local economic development programs....

  8. Progress Toward Value-Based Taxation of Real Property in Lithuania

    Revista Land Lines
    Octubre 2002
    Kestutis Sabaliauskas and Albina Aleksiene

    The Republic of Lithuania, which declared its independence from the USSR in 1990, is the largest and the southernmost of the Baltic countries, with a total area of 65,300 sq. km. and a population of...

  9. A Study of European Land Tax Systems

    Second Year Report
    Documentos de trabajo
    Septiembre 2002
    P. K. Brown and M. A. Hepworth

    The research seeks to examine the nature, scope and implementation of property taxation systems in Europe. The paper builds upon research carried out in 1999–2000 by the authors (under the...

  10. Property Taxation Challenges in Post-Apartheid South Africa

    Revista Land Lines
    Julio 2002
    Michael E. Bell and John H. Bowman

    The Lincoln Institute has supported the authors’ work on property taxation in South Africa for several years, and in February 2002 the Institute published Property Taxes in South Africa: Challenges...

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