Who Wins, Who Loses, and Can It Happen?Documentos de TrabalhoJunho 2009Elizabeth Plummer
This study examines how replacing a uniform property tax with a land value tax would shift the tax burden. Most empirical studies that examine land value tax focus on the land value tax’s...
Hawaii’s Experience 1963-1979Documentos de TrabalhoMarço 2009Sally Kwak
Some localities levy split-rate property taxes, with one rate on land and another on improvements. Simple economic theory suggests this type of tax increases land use efficiency while reducing sprawl...
Further Development and Practical Application of Market-Based Land Mass Appraisal On-Line System for Land TaxationDocumentos de TrabalhoJaneiro 2008Arturas Kaklauskas, Arvydas Bagdonavicius and Albina Aleksiene
Multiple 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...
Documentos de TrabalhoSetembro 2008N. Edward Coulson and Herman Li
The inelastic supply of land suggests that taxation of land might be neutral. Feldstein (1977) suggests otherwise, in that taxation reduces risk, and this may raise demand among risk-averse lenders....
Using the Pennsylvania Case Files to Understand the Slow, Uneven Progress of Land Value TaxationDocumentos de TrabalhoJulho 2006Mark Alan Hughes
Pennsylvania is the only state government in the U.S. to enable split-rate property taxation among its local governments. Since 1913, Pennsylvania has produced a body of sustained outcomes across 33...
Revista Land LinesJulho 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.
A Case Study of Saratov OblastDocumentos de TrabalhoMarço 2006John 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...
A Report on Aspects of the Study of Land Value Taxation Carried Out in Oxfordshire, 2003–2005Documentos de TrabalhoMarço 2006Anthony Vickers
The author obtained a grant from Lincoln Institute to enable site values to be assessed for a study of land value taxation (LVT) in Oxfordshire, England. This paper describes the political background...
Documentos de TrabalhoNovembro 2005David C. Soule and Barry Bluestone
Use value taxation is used in almost every state in the country to provide property tax relief to owners of farmland, forestland, and, in many cases, land available for recreational use. Created in...
Fairhope, Alabama, and Arden, DelewareDocumentos de TrabalhoDezembro 2004Matthew 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...