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  1. Evaluación de la contribución de valorización en Colombia

    Revista Land Lines
    Abril 2011

    La “contribución de valorización”, que en Estados Unidos se conoce como betterment levy o special assessment y en otros países, especialmente de América Latina, se denomina “contribución por mejoras...

  2. The Municipal Fiscal Crisis and Payments in Lieu of Taxes by Nonprofits

    Revista Land Lines
    Abril 2011

    PILOTs are voluntary payments made by tax-exempt nonprofits as a substitute for property taxes, but their revenue potential varies across municipalities because of large differences in the impact of...

  3. Betterment Levy in Colombia

    Relevance, Procedures, and Social Acceptability
    Revista Land Lines
    Abril 2011

    The betterment levy or special assessment (as it is known in the United States) is a “compulsory charge imposed by a government on the owners of a selected group of properties to defray, in whole or...

  4. Faculty Profile

    Weidong Qu
    Revista Land Lines
    Abril 2011

    Weidong Qu is a research fellow at the Peking University–Lincoln Institute Center for Urban Development and Land Policy in Beijing, and an associate professor in the Department of Land and Real...

  5. Land Lines, April 2011

    Revista Land Lines
    Abril 2011
    Edited by Ann LeRoyer

    This issue looks at the performance of a special assessment tax used to finance urban development in Colombia; varied results of payments in lieu of taxes (PILOTs) across U.S. municipalities; and the...

  6. The Tricky Business of "Taxing" Non-Profits

    Marzo 31, 2011
    El Instituto Lincoln en las noticias
  7. Property taxes reach the breaking point

    Business Week
    Marzo 23, 2011
    El Instituto Lincoln en las noticias
  8. Perpetual beauty

    The Boston Globe
    Marzo 3, 2011
    El Instituto Lincoln en las noticias
  9. Tax Fairness Commission looks for ways to scrape up revenue for New Orleans

    New Orleans Times-Picayune
    Febrero 17, 2011
    El Instituto Lincoln en las noticias
  10. The Valuation of Federally Subsidized Housing

    Ten Questions for the Property Tax
    Documentos de trabajo
    Febrero 2011
    Joan M. Youngman

    The complex federal incentives for private investment in low- and moderate-income housing have produced decades of judicial decisions on the appropriate local tax treatment of these properties. This...


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