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  1. Improving Tax Increment Financing (TIF) for Economic Development

    Informes sobre Políticas Fundiárias
    Setembro 2018
    David Merriman

    “This report will be the ‘go-to’ resource for public policy practitioners, municipal officials, and worldwide local development officers for two reasons. First, it is written by a...

  2. 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.

  3. Property Tax Assessment Limits

    Lessons from Thirty Years of Experience
    Informes sobre Políticas Fundiárias
    Junho 2008
    Mark Haveman and Terri A. Sexton

    During the 30 years since California adopted its groundbreaking tax limitation measure known as Proposition 13, pressure has persisted for states to adopt various forms of property tax relief. These...

  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. The Property Tax-School Funding Dilemma

    Informes sobre Políticas Fundiárias
    Dezembro 2007

    This report seeks to correct common misconceptions surrounding the practice of relying on the proprety tax to fund public schools. Through a comprehensive review of research and seven case studies,...

  7. Rethinking Property Tax Incentives for Business

    Informes sobre Políticas Fundiárias
    Junho 2012

    State and local governments use many types of property tax incentives to increase business development. This report reviews those incentives, summarizes the literature regarding their effectiveness,...

  8. 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...

  9. 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...

  10. Improving the Performance of the Property Tax in Latin America

    Informes sobre Políticas Fundiárias
    Junho 2012

    This report focuses on three areas of property tax reform in Latin America: fiscal policy, tax policies, and assessment practices and collection procedures. It also draws on an ongoing property tax...

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