Topic: Valorização

Oportunidades de bolsas

2023 Lincoln Institute Scholars Program

Submission Deadline: March 31, 2023 at 11:59 PM

This program provides an opportunity for recent PhDs, one to two years post-graduate and specializing in public finance or urban economics, to work with senior academics. 

Lincoln Institute Scholars will be invited to the Institute for a program on May 17–19, 2023, that will include:  

  • presentations by a panel of journal editors on the academic publication process; 
  • a workshop in which senior scholars comment on draft papers written by the Lincoln Institute Scholars; 
  • an opportunity for the Lincoln Institute Scholars to present their research; and 
  • a seminar in which leading scholars in public finance and urban economics present their latest research. 

For information on previous Lincoln Scholars, please visit Lincoln Institute Scholars Program Alumni. 


Details

Submission Deadline
March 31, 2023 at 11:59 PM


Downloads


Keywords

Economia, Tributação Imobiliária, Finanças Públicas

Oportunidades de bolsas para estudantes graduados

2023 C. Lowell Harriss Dissertation Fellowship Program

Submission Deadline: March 3, 2023 at 6:00 PM

The Lincoln Institute's C. Lowell Harriss Dissertation Fellowship Program assists PhD students whose research complements the Institute's interest in property valuation and taxation. The program provides an important link between the Institute's educational mission and its research objectives by supporting scholars early in their careers. 

The application deadline is 6:00 p.m. EST on March 3, 2023. 

For information on present and previous fellowship recipients and projects, please visit C. Lowell Harriss Dissertation Fellows, Current and Past


Details

Submission Deadline
March 3, 2023 at 6:00 PM


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New Book “Property Tax in Asia” Provides the First Comprehensive Analysis of the Property Tax Across the World’s Largest Continent

By Will Jason, Setembro 7, 2022

 

The property tax has great potential as a source of local government revenue in Asia, but its implementation has been uneven. The Lincoln Institute’s new book Property Tax in Asia: Policy and Practice provides the first comprehensive analysis of how this essential fiscal instrument has performed throughout the world’s largest continent. 

Written by a team of leading experts and edited by William McCluskey, Roy Bahl, and Riël Franzsen, the book provides a comparative analysis and detailed recommendations, with 13 in-depth case studies covering a region that is home to nearly half the world’s population. 

“Our case studies of these 13 countries and regions found that methods to modernize the property tax vary widely among them, including how they capture its advantage as a revenue-raising measure and make it an instrument for rationalizing land use policy and promoting social equity,” the editors write. 

A resource for scholars and policy makers alike, the book provides the most thorough review to date of the laws, administrative practices, reform proposals, technologies, and political debates that shape the property tax across countries of all sizes and income levels.  

The book finds that, in general, wealthier countries such as Japan, Korea, and Singapore have well-functioning property tax systems, although they face challenges—for example, unclear ownership of Japan’s growing number of abandoned homes. In China and Vietnam, which do not allow private ownership of land, local governments rely heavily on one-time land-use fees, which are less reliable and stable than recurrent taxes. In addition, many lower-income countries suffer from narrow tax bases, undervaluation of property, poor compliance, and political challenges. 

To represent roughly 50 countries, the editors selected 13 cases in based on the use of the property tax, innovative administration, use of technology, and history with the property tax. The case studies include all the largest economies in South and East Asia, all jurisdictions with recurrent property taxes of at least 1 percent of GDP, and a range of lower-income countries throughout Asia. The cases include China, Hong Kong, India, Indonesia, Japan, Korea, Malaysia, Pakistan, the Philippines, Singapore, Taiwan, Thailand, and Vietnam. 

Acknowledging that conditions vary widely, the book recommends the following 10 directions for reform: 

  • Develop a property and land tax strategy 
  • Take a comprehensive approach to reform 
  • Clarify the different roles of national, provincial, and local government 
  • Eliminate unnecessary tax exemptions 
  • Simplify the tax rate structure 
  • Rationalize the use of property transfer taxes 
  • Improve the quality of valuations and compliance with statutory revaluation cycles 
  • Improve voluntary compliance with the property tax 
  • Simplify and improve public management 
  • Harness the power of information technology 

Property Tax in Asia: Policy and Practice is the latest in a series of Lincoln Institute books analyzing the property tax in large regions of the globe, including Property Tax in Africa: Status, Challenges, and Prospects (2017) and Property Tax Systems in Latin America and the Caribbean (published in Spanish, 2016). 

 


 

Image: View of Mt. Fuji, Tokyo Tower and crowded buildings in downtown Tokyo. Credit: yongyuan via Getty Images.

Wébinars

Property Tax Relief for Homeowners

Setembro 13, 2022 | 2:00 p.m. - 3:00 p.m.

Free, offered in inglês

Watch the Recording


The property tax is the linchpin of independent local government in the United States and offers key strengths as a local revenue source. It provides stable revenue over the business cycle, it is progressive when compared to most alternatives, and its immobile tax base permits localities to set tax rates that reflect the preferences of their citizens. Like any tax, though, it faces challenges.

This webinar will describe a set of policies that can address common property tax challenges without undermining its strengths as a local revenue source. Adam H. Langley and Joan Youngman, property tax experts at the Lincoln Institute, will present key findings from their Policy Focus Report, Property Tax Relief for Homeowners. They will outline principles for quality assessment practices and state aid programs; describe how to design targeted and cost-effective property tax relief programs such as circuit breakers and deferrals; and explain the consequences of different types of tax limits.

In addition, Ron Rakow, former commissioner of assessing for the City of Boston and current Lincoln Institute Fellow, will discuss the success of Boston’s property tax relief policies, such as the City’s generous homestead exemption, and its effective efforts to improve assessment practices.

Moderator

Kim Rueben, Sol Price Fellow and director of the State and Local Finance Initiative at the Urban-Brookings Tax Policy Center.

Speakers

Adam H. Langley, Associate Director of U.S. & Canadian Programs, Lincoln Institute of Land Policy

Joan Youngman, Senior Fellow, Lincoln Institute of Land Policy

Ronald Rakow, Former Commissioner of Assessing, City of Boston, and Fellow, Lincoln Institute of Land Policy


Details

Date
Setembro 13, 2022
Time
2:00 p.m. - 3:00 p.m.
Registration Period
Julho 28, 2022 - Setembro 13, 2022
Language
inglês
Registration Fee
Free
Cost
Free

Keywords

Estimativa, Governo Local, Tributação Imobiliária, Finanças Públicas, Reforma fiscal, Valoração

2022 National Conference of State Tax Judges

Outubro 27, 2022 - Outubro 29, 2022

Cambridge, MA United States

Offered in inglês

The National Conference of State Tax Judges meets annually to review recent state tax decisions, consider methods of dealing with complex tax and valuation disputes, and share experiences in case management. This meeting provides an opportunity for judges to hear and question academic experts in law, valuation, finance, and economics, and to exchange views on current legal issues facing tax courts in different states. This year’s program includes sessions on understanding highest and best use principles; the structure and tax treatment of renewable energy projects; identifying, avoiding, and correcting for bias in appraisals under USPAP; and lessons from conducting remote proceedings.


Details

Date
Outubro 27, 2022 - Outubro 29, 2022
Location
Lincoln Institute of Land Policy
113 Brattle Street
Cambridge, MA United States
Language
inglês

Keywords

Resolução de Conflitos, Lei de Uso do Solo, Temas Legais, Governo Local, Políticas Públicas, Tributação, Valoração

Lincoln Institute Sessions at the 2022 IAAO Annual Conference

Agosto 30, 2022 | 11:00 a.m. - 2:30 p.m.

Boston, MA United States

Offered in inglês

The annual conference of the International Association of Assessing Officers (IAAO) offers state and local assessing officials the opportunity to hear varied perspectives on property tax issues from practitioners and valuation experts. This year, the Lincoln Institute will present two sessions for conference participants on current issues in valuation and property tax policy:

The Property Tax in Focus: Are Assessments and Property Taxes Equitable?
A number of recent studies have found lower-value residences assessed at higher proportions of sale price than higher-value properties. This plenary session will review these findings, consider the complexities of measuring vertical equity in assessment, and explore potential improvements and policy tools that can make the property tax more equitable.

Policies that Promote Equity: Lincoln Institute Report on Residential Property Tax Relief
Fair and effective residential relief is essential for a successful property tax system. This session discusses policy options to address concerns with affordability, volatility, fiscal disparities, and other challenges. It considers the experiences of specific jurisdictions and offers recommendations that strengthen the equity and efficiency of the tax.


Details

Date
Agosto 30, 2022
Time
11:00 a.m. - 2:30 p.m.
Location
Hynes Convention Center
900 Boylston Street
Boston, MA United States
Language
inglês

Keywords

Estimativa, Desenvolvimento Econômico, Valor da Terra, Tributação Base Solo, Temas Legais, Governo Local, Saúde Fiscal Municipal, Tributação Imobiliária, Finanças Públicas, Tributação, Valoração, Tributação de Valores