LibrosSeptiembre 2001Edited by Wallace E. Oates
The property tax is unpopular among both scholars and taxpayers, yet many scholars have proposed ideas to rehabilitate this tax and its role in local public finance. Based on a 2000 Lincoln Institute...
Land Policy IssuesPonenciasMayo 2001Natalia Kalinina
This paper was written for and presented at a Lincoln Institute course titled, “Land Reform and Emerging Property Market in Russia,” held May 29-30, 2001, in St. Petersburg, Russia.
Lessons for Developing Countries?Documentos de trabajoJulio 2001Thomas Nechyba
This paper was written for and presented at a Lincoln Institute course titled, “International Seminar on Segregation in the City,” held July 26-28, 2001. While the issue of school finance...
Impacts and Policy ImplicationsDocumentos de trabajoDiciembre 2001David P. Amborski and James H. Mars
The political response to the redistributive impacts of the property tax assessment reform in Ontario has caused a long period of controversy. The modern reform process began in 1967 and in 1997, the...
Documentos de trabajoAbril 2001Younghoon Ro
This case study will describe and discuss Korea’s most representative land value tax, called Aggregate Land Tax (ALT) adopted in 1990 as an important measure of property tax reform. The measure...
Redistribution without GrowthDocumentos de trabajoAbril 2001Barry Lentnek, Alex Anas, and Jean-Claude Thill
Given the durability of real property and the rapidity of structural economic change during the past twenty years, many areas of central cities are bereft of significant economic value and are...
Documentos de trabajoOctubre 2001Thomas J. Nechyba
This paper develops a general equilibrium model of an economy that produces output using capital, labor and land as inputs. It further develops an approach that allows specific parameters in the...
Documentos de trabajoMayo 2001David Dale-Johnson and W. Jan Brzeski
The 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...
England 1836-1855Documentos de trabajoDiciembre 2001Gregory Clark and Eric Jamelske
The 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...
Documentos de trabajoSeptiembre 2001David Brunori and Jennifer Carr
This paper investigates two main questions regarding the state-level requirements governing the valuation of land and improvements for property tax purposes. First, does state law directly or...