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1. 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...

2. Tax Increment Financing

   A Tool for Local Economic Development
   Revista Land Lines
   Janeiro 2006
   Richard Dye and David Merriman

   Tax increment financing (TIF) is an alluring tool that allows municipalities to promote economic development by earmarking property tax revenue from increases in assessed values within a designated...