Documentos de trabajoAbril 2004Richard W. England
This paper surveys the various economic arguments in favor of taxing land values more heavily than building values and then explores why two-rate property taxation has not yet been adopted in the...
Documentos de trabajoAbril 2004Michael E. Bell, Lindsay C. Clark, Joe Cordes, and Hal Wolman
The purpose of this study is to assess the extent of variations in the revenue capacity of select local governments in the Washington, DC area using the Representative Revenue System developed by the...
Experience and OpportunitiesLibrosAbril 2004Owen 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...
Revista Land LinesEnero 2004H. James Brown
Last October the Lincoln Institute sponsored the fourth annual symposium for recipients of David C. Lincoln Fellowships in Land Value Taxation (LVT). This fellowship program was established to...
Connecting Some of the DotsRevista Land LinesEnero 2004
It is undeniable that land use change in the United States has been occurring at a rapid rate. Between 1982 and 1997 alone, developed land increased nationwide by 25 million acres, or 34 percent....
Evaluating the Feasibility and Burden Shifting Impacts of a State Land Value Tax on Commercial and Industrial PropertyDocumentos de trabajoEnero 2004Mark Haveman
In the most recent general session of the Minnesota state legislature, a bill was introduced to transition the commercial/industrial portion of the state general property tax into a tax on commercial...