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January 2021

This special double issue of Land Lines commemorates the 75th anniversary of the Lincoln Institute of Land Policy, chronicling the organization’s history and exploring how land can serve as a solution to social, economic, and environmental challenges around the globe. From rural villagers in China to tribal nations along the Colorado River, we take a closer look at the people and places finding answers in land.

Assessment of Property Tax Reductions on Tax Delinquency, Tax Foreclosure, and Home Ownership

Fernanda Alfaro, Dusan Paredes, and Mark Skidmore

January 2021, English

Working Paper

Housing, Land Value Taxation, Property Tax, Public Finance

January 2021, English

Working Paper

Housing, Land Value Taxation, Property Tax, Public Finance

Split-Rate Taxation and Business Establishment Location

Evidence from the Pennsylvania Experience

Andrew Hanson

January 2021, English

Working Paper

Land Value Taxation, Property Tax, Public Finance

January 2021, English

Working Paper

Land Value Taxation, Property Tax, Public Finance

Split-Rate Taxation

Impacts on Tax Base

Zhou Yang and Zackary Hawley

January 2021, English

Working Paper

Land Value Taxation, Property Tax, Public Finance

January 2021, English

Working Paper

Land Value Taxation, Property Tax, Public Finance

Message from the Chair of the Board and the President: Celebrating 75 Years of Progress By Kathryn J. Lincoln and George W. McCarthy, January 12, 2021
The Life of an Idea: The Origins and Impact of the Lincoln Institute of Land Policy By Anthony Flint, January 12, 2021
A Legacy of Innovation: How Leaders in Cleveland Reimagined and Rebuilt Their City After Decades of Decline By Anna Clark, January 12, 2021
How the Lincoln Institute Helped Bring Property Taxes into the Computer Age By Will Jason, January 12, 2021
Building Value: In Brazil, Land Value Capture Supports the Needs of the Community By Ignacio Amigo, January 12, 2021