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Further Development and Practical Application of Market-Based Land Mass Appraisal On-Line System for Land Taxation
Documentos de TrabalhoJaneiro 2008Arturas Kaklauskas, Arvydas Bagdonavicius and Albina AleksieneMultiple Criteria Value Model was developed. Analysis of criteria system being used by Lithuanian State Enterprise Centre of Registers for mass valuation of land was performed. Proposal and...
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Municipal Fiscal Structures and Land-Based Growth in the Phoenix Metropolitan Area
Documentos de TrabalhoJaneiro 2007Carol E. HeimThis case study examines municipal fiscal structures in the Phoenix metropolitan area, with a focus on Scottsdale, Chandler, and Fountain Hills. It explores implications of the quest for sales tax...
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Tax Base Sharing
Local Response to Fiscal FederalismOutroJaneiro 1979Paul SmithWritten in 1979, this archival report was published as a Land Policy Roundtable and is Case Studies Series number 303. The nation’s first experience with tax base sharing was in the twin cities...
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John Farner Named Executive Director of the Babbitt Center for Land and Water Policy
Revista Land LinesOutubro 2023By Lincoln Institute of Land Policy, October 4, 2023New leadership for a new era, as the Babbitt Center expands its work to support water-resilient communities
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Base de datos de lugares
Puentes con estructura deficiente en el condado de Allegheny, PensilvaniaRevista Land LinesJulho 2018Por Jenna DeAngeloEl condado de Allegheny, Pensilvania, posee más puentes con estructura deficiente que cualquier otro del país: 201 de 1250, o el 16 por ciento. Las mejoras costarían, al menos, USD 150 millones. Los...
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La reforma del impuesto predial de base suelo en Tijuana y Ensenada, Baja California
Documentos de TrabalhoJaneiro 2000Manuel Perló Cohen and Luis R. Zamorano RuizEl objetivo central del presente trabajo es analizar los procesos de reforma fiscal inmobiliaria sustentados en la base de valor suelo que tuvieron lugar en las ciudades de Tijuana y Ensenada desde...
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Erosion of the Property Tax Base
Trends, Causes, and ConsequencesLivrosMaio 2009Increased reliance on residential property to generate tax revenue and soaring property values in many parts of the country have placed pressure on local officials to respond to concerns about higher...
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Dados & Kits de Ferramentas
Junho 2016Conjuntos de dados que estejam disponíveis gratuitamente são essenciais para a análise de políticas. Os bancos de dados do Instituto Lincoln possibilitam que pesquisadores estudem importantes...
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A Compendium of Countries with an Area-Based Property Tax
Documentos de TrabalhoMaio 2009Bing Yuan, Katrina Connolly, and Michael E. BellThe property tax constitutes an important source of own-revenues for autonomous subnational governments in developed countries. Although property taxes have not yet generated significant revenues for...
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Tax Base Erosion and Inequity from Michigan’s Assessment Growth Limit
The Case of DetroitDocumentos de TrabalhoOutubro 2014In this paper we examine the degree to which Michigan’s property value assessment growth cap has eroded the tax base and created substantial differences in effective tax rates among residential...
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