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Land Price Data and Land Value Functions in Cracow, Poland
Documentos de trabajoMayo 2001David Dale-Johnson and W. Jan BrzeskiThe results of the analysis reported in this paper provide new insight into the evolution of an urban land market in a centrally planned economy undergoing transformation. Since the end of the Second...
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The Efficiency Gains from Agricultural Land Tax Reform
England 1836-1855Documentos de trabajoDiciembre 2001Gregory Clark and Eric JamelskeThe theoretical efficiency advantages of land site value taxation have been known since at least the time of Adam Smith. But the practical gains from switching taxation of land to this basis have...
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The Potential for a Property Tax in Bosnia and Herzegovina
Documentos de trabajoMarzo 1999C. Kurt Zorn, Jean Tesche, and Gary C. CorniaIn November 1995 the Dayton Peace Accords were signed, ending a three-and-one-half-year war in Bosnia and Herzegovina. Despite being constituted as a single country under the Accords, Bosnia and...
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Challenging the Conventional Wisdom on the Property Tax
LibrosEnero 2010Edited by Roy Bahl, Jorge Martinez-Vazquez and Joan YoungmanThis book reviews the role of the property tax, addresses the reasons behind its poor performance in practice, and critiques the conventional wisdom in academic literature on the subject. It also...
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Making the Property Tax Work
Experiences in Developing and Transitional CountriesLibrosMarzo 2008Edited by Roy Bahl, Jorge Martinez-Vazquez and Joan YoungmanThis book analyzes the property tax in developing and transitional countries, addressing why it does not work well there and what can be done to make it a more relevant source of revenue for those...
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The Development of Property Taxation in Economies in Transition
Case Studies from Central and Eastern EuropeLibrosSeptiembre 2001Edited by Jane H. Malme and Joan M. YoungmanIn 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...
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An International Survey of Taxes on Land and Buildings
LibrosEnero 1994Joan M. Youngman and Jane H. MalmeThis study summarizes and compares property taxation and administration in 14 nations, including several countries that have undergone recent reforms. It summarizes and compares the elements of the...
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New Estimates of the Elasticity of Substitution Between Land and Capital
Documentos de trabajoSeptiembre 2014Gabriel M. Ahlfeldt and Daniel P. McMillenWe reconcile conflicting evidence on the magnitude of the elasticity of substitution between land and capital, which is a key determinant of the relationship between the price of land and the density...
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The Rating of Crown Property in the UK
The Issues Past and PresentDocumentos de trabajoFebrero 2014William J. McCluskey, David J. Tretton, and Caireen M. McCluskeyCrown owned and occupied property is currently valued in accordance with normal valuation methods and principles. Since 2000, in the UK the various valuation agencies have been placing annual values...
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Land Value Taxation for the Benefit of the Community
A Review of the Current Situation in the European UnionDocumentos de trabajoSeptiembre 2000Nathaniel Lichfield and Owen ConnellanIn the European Union the extant tax harmonisation across countries is minimal, be it in tax systems or tax rates. In recent years the debate as to whether or not there should be more harmonisation,...
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