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  1. Municipally Imposed Tax and Expenditure Limits

    Revista Land Lines
    Abril 2009
    Leah Brooks and Justin Phillips

    For 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...

  2. Tributación municipal en San Salvador

    Revista Land Lines
    Maio 1999
    Patricia Fuentes and Mario Lungo

    Una 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...

  3. Scenario Planning for Legacy Cities in Ohio

    Solicitação de Propostas
    Agosto 2023

    The 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.

  4. Fundamentos de la Tributación Inmobiliaria y Política Fiscal

    Educação a Distância
    Março 18, 2017
    Profesores: Carlos Orrego Acuña, Cintia Fernandes, Claudia De Cesare, Ismael López Padilla

    El curso proporciona una mejor comprensión de la finalidad, función, efectos, límites, desafíos y potencialidades de los tributos inmobiliarios.

  5. Municipal Taxation in San Salvador

    Revista Land Lines
    Maio 1999
    Patricia Fuentes and Mario Lungo

    The 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...

  6. Máster en Políticas de Suelo y Desarrollo Urbano Sostenible

    Agosto 2023

    El 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...

  7. The Contribution of Local Sales and Income Taxes to Fiscal Autonomy

    Artigos de Conferências
    Maio 2010
    John L. Mikesell

    In 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...

  8. Land Value Taxation as a Method of Financing Municipal Expenditures in U.S. Cities

    Artigos de Conferências
    Maio 2007

    To 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...

  9. Fundamentals of Land Taxation and Fiscal Policy

    Educação a Distância
    Fevereiro 27, 2016
    Faculty: Carlos Orrego Acuña, Cintia Fernandes, Claudia De Cesare, Ismael López Padilla

    Students 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.

  10. UN-Habitat, Lincoln Institute to develop global municipal database

    Posts do Blog
    Março 2016

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