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  1. Assessing the Distributive Impact of a Revenue-Neutral Shift from a Uniform Property Tax to a Two-Rate Property Tax with a Uniform Credit

    Documentos de trabajo
    Diciembre 2004
    Richard W. England and Min Qiang Zhao

    A number of economists have argued that a property tax with a lower rate applied to improvement values than land values is superior to a property tax with a uniform tax rate that yields the same...

  2. What Politicians Know About Land Taxation

    Revista Land Lines
    Octubre 2004

    Supporters of land taxation view it as an efficient and effective means of financing government, and the concept has wide appeal among public finance scholars. Many economists, including several...

  3. Training Indiana’s Assessors

    A Blueprint and Foundation for Reform
    Documentos de trabajo
    Octubre 2004
    Frank Kelly and Jeff Wuensch

    This paper reports on the current educational and training system for Indiana’s assessors, reviews necessary job functions and prerequisites, and summarizes their current qualifications. In...

  4. Intra-Metropolitan Area Fiscal Capacity Disparities and the Property Tax

    Documentos de trabajo
    Abril 2004
    Michael 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...

  5. From the President

    Revista Land Lines
    Enero 2004
    H. 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...

  6. Property Tax Reform and Smart Growth

    Connecting Some of the Dots
    Revista Land Lines
    Enero 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....

  7. Evaluating the Feasibility and Burden Shifting Impacts of a State Land Value Tax on Commercial and Industrial Property

    Documentos de trabajo
    Enero 2004
    Mark 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...

  8. Land Lines, October 2003

    Revista Land Lines
    Octubre 2003
    Edited by Ann LeRoyer

    This issue looks at the shifting political landscape of urban mega-projects in the U.S.; urban renewal actions in a South African township; and the administration of property taxes in Brazil and...

  9. Reexamining the Property Tax Exemption

    Revista Land Lines
    Julio 2003
    H. Woods Bowman

    Government-owned property is exempt from local taxes almost everywhere in the United States, but this situation is based less on logic than on now-outdated historical considerations. Remarkably,...

  10. Land Lines, July 2003

    Revista Land Lines
    Julio 2003
    Edited by Ann LeRoyer

    This issue explores land management and regional planning tactics in rapidly growing Western U.S. cities; the evolution and potential value of property tax exemptions; the use of value capture...

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