Fiscal Systems

Prosperous cities and regions provide essential public goods and services through coordinated land use planning and public finance

Land-Based Financing

The Lincoln Institute promotes the use of a well-functioning property tax and other land-based financing tools like land value return (often referred to as land value capture) through multiple lines of work. We research when and how to use land-based financing for infrastructure, services, and affordable housing so policymakers have empirical evidence to make informed decisions. We educate practitioners and policymakers about the legal frameworks, mechanics, and outcomes of land-based financing approaches. We also provide on-the-ground assistance for communities to efficiently and equitably implement land-based financing strategies.

Learn More About Land-Based Financing

Integrating Planning and Finance

The Lincoln Institute promotes the coordination of land use planning, public finance, and economic development within cities and regions through education and technical assistance. We educate planners and public administrators on the foundations of public finance and urban economics so that they make more informed land use and fiscal policy decisions. We also invest in innovative ways to make learning these concepts more accessible and interesting.

Learn More About Integrating Planning and Finance

Efficient and Equitable Tax Systems

Tax systems are the engine for public investment and services, providing resources needed to promote and improve civic well-being. An efficient tax system raises revenue while minimizing unintended consequences, and an equitable tax system imposes obligations on taxpayers in proportion to their resources.

Our work explores property taxation, land value taxation, and valuation methods to fund public investment and vital government services.

Learn More about Efficient and Equitable Tax Systems