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1. Split-Rate Property Taxation in Detroit

   Findings and Recommendations
   Outro
   Abril 2022
   John E. Anderson and Nick Allen

   Collecting more taxes on fewer properties has created significant challenges for residents and investors in Detroit. This study covers subjects of central importance to the City of Detroit: tax delinquency, business formation, and property value effects.

2. Financing Transit Oriented Development by Value Capture

   Negotiating Better Public Infrastructure
   Documentos de Trabalho
   Junho 2019
   Erwin van der Krabben, Ary Samsura, and Jinshuo Wang

   A recent World Bank report warns of the increasing problems of car-dependent urbanization (Suzuki et al. 2015), particularly in rapidly growing cities in developing countries. The integration of...

3. Evidence on the Distributional Effects and Administrative Feasibility of a Land Value Tax

   Who Wins, Who Loses, and Can It Happen?
   Documentos de Trabalho
   Junho 2009
   Elizabeth Plummer

   This study examines how replacing a uniform property tax with a land value tax would shift the tax burden. Most empirical studies that examine land value tax focus on the land value tax’s...

4. Biases in Analysis of Split-Rate Property Tax Reforms

   Hawaii’s Experience 1963-1979
   Documentos de Trabalho
   Março 2009
   Sally Kwak

   Some localities levy split-rate property taxes, with one rate on land and another on improvements. Simple economic theory suggests this type of tax increases land use efficiency while reducing sprawl...

5. Why So Little Georgism in America?

   Using the Pennsylvania Case Files to Understand the Slow, Uneven Progress of Land Value Taxation
   Documentos de Trabalho
   Julho 2006
   Mark Alan Hughes

   Pennsylvania is the only state government in the U.S. to enable split-rate property taxation among its local governments. Since 1913, Pennsylvania has produced a body of sustained outcomes across 33...

6. Land Value Taxation for Local Government Finance in the Russian Federation

   A Case Study of Saratov Oblast
   Documentos de Trabalho
   Março 2006
   John L. Mikesell, C. Kurt Zorn, Valentina Guerasimova, Svetlana Vladimirova, and Olha Krupa

   As the Russian Federation restructures its local government finances to provide greater local fiscal autonomy, it is changing the way it taxes land. Instead of using normative measures such as area...

7. Landvaluescape and U.K. Tax Reform

   A Report on Aspects of the Study of Land Value Taxation Carried Out in Oxfordshire, 2003–2005
   Documentos de Trabalho
   Março 2006
   Anthony Vickers

   The author obtained a grant from Lincoln Institute to enable site values to be assessed for a study of land value taxation (LVT) in Oxfordshire, England. This paper describes the political background...

8. Equity and Efficiency Considerations in Use Value Taxation

   Documentos de Trabalho
   Novembro 2005
   David C. Soule and Barry Bluestone

   Use value taxation is used in almost every state in the country to provide property tax relief to owners of farmland, forestland, and, in many cases, land available for recreational use. Created in...

9. Lessons from Attempted Utopia

   Fairhope, Alabama, and Arden, Deleware
   Documentos de Trabalho
   Dezembro 2004
   Matthew M. Harris

   The towns of Fairhope, Alabama and Arden Delaware were founded in 1894 and 1900 respectively. Both were intentional communities founded to demonstrate the economic principles advocated by Henry...

10. Evaluating the Feasibility and Burden Shifting Impacts of a State Land Value Tax on Commercial and Industrial Property

    Documentos de Trabalho
    Janeiro 2004
    Mark Haveman

    In the most recent general session of the Minnesota state legislature, a bill was introduced to transition the commercial/industrial portion of the state general property tax into a tax on commercial...