Enfoques en políticas de sueloDiciembre 2007
Property taxation and school funding are closely linked in the United States, with nearly half of all property tax revenue used for public elementary and secondary education. There is an active...
Documentos de trabajoDiciembre 2007Nathan B. Anderson and Therese McGuire
We evaluate property tax systems using the economic criteria of equity, efficiency and simplicity. We apply these criteria in an evaluation of both a stylized constrained property tax system in which...
Goals, Consequences, and AlternativesOtroNoviembre 2007Joan M. Youngman
This article was originally published in State Tax Notes, a journal by Tax Analysts, on November 19, 2007. It is not surprising that the property tax gives rise to many efforts to limit tax...
LibrosNoviembre 2007Edited by Diego Alfonso Erba
Catastro multifinalitario aplicado a la definición de políticas de suelo urbano (Multipurpose Cadastres Applied to the Definition of Land Policies) brings together the “old...
Revista Land LinesOctubre 2007Kim Rueben, Therese McGuire, and Susan Kellam
Ensuring sufficient revenues going forward, as well as having the flexibility to revamp fiscal structures, will be important for state and local governments, especially due to growing future spending...
Casos latinoamericanosOtroSeptiembre 2007Editado por María Clara Vejarano
Esta compilación incluye trece casos de estudio de seis países latinoamericanos sobre la temática de la movilización social de la valorización de la tierra. Los...
Daphne A. KenyonRevista Land LinesJulio 2007
Daphne Kenyon, a visiting fellow at the Lincoln Institute of Land Policy, heads D. A. Kenyon & Associates, a public policy consulting firm in Windham, New Hampshire. She also serves on the New...
An Unintended Consequence of Assessment LimitationsRevista Land LinesJulio 2007
Early experiences with assessment limitation measures reveal an unanticipated result: some property owners seemingly targeted to benefit from lower assessments may be harmed instead.
PonenciasMayo 2007Andrew J. Plantinga
Environmental preservation—or more specifically conservation easements—is an area of public action that affects property values. According to Andrew J. Plantinga, by 2005 about 3.9 million acres of...
To what extent could local governments employ land and property taxation to recoup a portion of these land values for financing local services and infrastructure? Richard W. England tackles this...