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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. Land Taxes and Revenue Needs as Communities Grow and Decline

    Evidence from New Zealand
    Documentos de Trabalho
    Julho 2004
    Suzi Kerr, Andrew Aitken, and Arthur Grimes

    New Zealand is unusual in that nearly 60% of local services are funded from property taxes. These are a mixture of land taxes, capital value taxes, annual rental value taxes and uniform general...

  3. 2020 C. Lowell Harriss Dissertation Fellowship Program

    Graduate Student Fellowship
    Oportunidades de Bolsas para Estudantes Graduados
    Janeiro 2020

    The C. Lowell Harriss Dissertation Fellowship Program assists Ph.D. students, primarily at U.S. universities, whose research complements the Lincoln Institute's interests in land and tax policy.

  4. Recuperação de Mais-Valias Fundiárias na América Latina

    Políticas e Instrumentos para o Desenvolvimento Urbano
    Informes sobre Políticas Fundiárias
    Setembro 2014

    Urbanization in Latin America is associated with strong pressure for the supply of serviced land, resulting in significant changes in land values that are distributed unequally among landowners and...

  5. Implementación de la recuperación de plusvalías en América Latina

    Políticas e instrumentos para el desarrollo urbano
    Informes sobre Políticas Fundiárias
    Fevereiro 2014

    Urbanization in Latin America is associated with strong pressure for the supply of serviced land, resulting in significant changes in land values that are distributed unequally among landowners and...

  6. 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...

  7. Land Lines, July 2017

    Revista Land Lines
    Julho 2017

    In this issue: revitalizing America’s smaller legacy cities; GASB 77 and the cost of corporate property tax incentives; the future of U.S. public school revenue from the property tax; and a new initiative that will explore our human ties to land.

  8. 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...

  9. Payments in Lieu of Taxes

    Balancing Municipal and Nonprofit Interests
    Informes sobre Políticas Fundiárias
    Novembro 2010

    Payments in lieu of taxes (PILOT) programs for nonprofits provide crucial revenue for many municipalities, but they are not perfect. Through case studies and research, this report provides guidelines...

  10. Implementing Value Capture in Latin America

    Policies and Tools for Urban Development
    Informes sobre Políticas Fundiárias
    Junho 2013

    This report provides a review of land value capture's antecedents in Latin America and its longstanding presence in the urban planning agenda. It also examines a variety of land value capture...

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