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Municipally Imposed Tax and Expenditure Limits
Revista Land LinesAbril 2009Leah Brooks and Justin PhillipsFor many years, researchers have puzzled over the causes and consequences of voter-approved tax and expenditure limits (TELs), a fiscal rule that weakens the ability of elected officials to raise...
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Tributación municipal en San Salvador
Revista Land LinesMaio 1999Patricia Fuentes and Mario LungoUna versión más actualizada de este artículo está disponible como parte del capítulo 3 del libro Perspectivas urbanas: Temas críticos en políticas de suelo de América Latina. La demanda por servicios...
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Scenario Planning for Legacy Cities in Ohio
Solicitação de PropostasAgosto 2023The Lincoln Institute of Land Policy is seeking an Ohio municipality interested in participating in a seven-month scenario planning process to address challenges facing legacy cities.
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Fundamentos de la Tributación Inmobiliaria y Política Fiscal
Educação a DistânciaMarço 18, 2017El curso proporciona una mejor comprensión de la finalidad, función, efectos, límites, desafíos y potencialidades de los tributos inmobiliarios.
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Municipal Taxation in San Salvador
Revista Land LinesMaio 1999Patricia Fuentes and Mario LungoThe demand for urban services surpasses the financial capacity of most cities around the world. To address this problem, many municipal governments successfully use the property tax, combined with...
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Máster en Políticas de Suelo y Desarrollo Urbano Sostenible
Agosto 2023El Instituto Lincoln de Políticas de Suelo y la Universidad Nacional de Educación a Distancia (UNED) han tenido una colaboración por largo tiempo. Académicos de ambas instituciones comenzaron a...
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The Contribution of Local Sales and Income Taxes to Fiscal Autonomy
Artigos de ConferênciasMaio 2010John L. MikesellIn this paper, John L. Mikesell analyzes the local sales and income taxes in several U.S. states. As of 2009 the local sales tax is levied in 36 states, constituting over 30 percent of total local...
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Land Value Taxation as a Method of Financing Municipal Expenditures in U.S. Cities
Artigos de ConferênciasMaio 2007To what extent could local governments employ land and property taxation to recoup a portion of these land values for financing local services and infrastructure? Richard W. England tackles this...
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Fundamentals of Land Taxation and Fiscal Policy
Educação a DistânciaFevereiro 27, 2016Faculty: Carlos Orrego Acuña, Cintia Fernandes, Claudia De Cesare, Ismael López PadillaStudents examine several aspects of land taxation, including its purpose, function, impact and potential use, as well as its challenges and limitations. Students also review fundamental theories and practices of land taxation.
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UN-Habitat, Lincoln Institute to develop global municipal database
Posts do BlogMarço 2016
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