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  1. An Empirical Analysis of the Incidence of Location on Land and Building Values

    Documentos de Trabalho
    Maio 2002
    Robert J. Gloudemans

    Although it is universally acknowledged that property values are first and foremost a function of location, the extent to which location affects land versus building values has not been empirically...

  2. Land Value Taxation in Britain for the Benefit of the Community

    History, Achievements and Prospects
    Documentos de Trabalho
    Janeiro 1997
    Nathaniel Lichfield and Owen Connellan

    This report examines the economic and social rationales and century-old experience in Britain for taxing land (as distinct from land and buildings in combination) for the benefit of the community. In...

  3. Implementing a Land Value Tax in Urban Residential Communities

    Documentos de Trabalho
    Janeiro 2000
    Robert J. Gloudemans

    This paper describes the results of a research project conducted under a John C. Lincoln Fellowship for the Lincoln Institute of Land Policy (Cambridge, Massachusetts, USA) on the potential for...

  4. Land Value Taxation Views, Concepts and Methods

    A Primer
    Documentos de Trabalho
    Janeiro 2000
    Jeff Wuensch, Frank Kelly, and Thomas Hamilton

    Land value taxation has evolved for more than a century into an approach that is being used to varying degrees in the modern economy. While land value taxation plays a critical role in each state...

  5. Land Value Taxation in Indiana

    Challenges and Issues
    Documentos de Trabalho
    Janeiro 2000
    Jeff Wuensch, Frank Kelly, and Thomas Hamilton

    In 1998, the Indiana State Supreme Court ruled that the state’s real estate manual violated the state constitution because it was too subjective, lacked meaningful reference to property wealth...

  6. Preparing for Land Value Taxation in Britain

    Documentos de Trabalho
    Maio 2000
    Anthony Vickers

    This project centered on a ‘property tax stakeholder’ postal survey and meetings with experts to discover what obstacles were perceived to inhibit implementation of land value taxation (...

  7. Prospects for Land Rent Taxes in State and Local Tax Reforms

    Documentos de Trabalho
    Outubro 2001
    Thomas J. Nechyba

    This paper develops a general equilibrium model of an economy that produces output using capital, labor and land as inputs. It further develops an approach that allows specific parameters in the...

  8. Land Value Taxation and Eco-taxation

    Their Social and Economic Inter-relationship
    Documentos de Trabalho
    Outubro 2000
    Nathaniel Lichfield and Owen Connellan

    This Report is a preliminary exploration of the inter-relationship between two forms of taxation: the long established land value taxation an the recently emerging eco-taxation. The exploration...

  9. Land Value Taxation

    Rating Principles and Guidelines for Kenya
    Documentos de Trabalho
    Maio 2000
    Tom M. Konyimbih

    Kenya has in the last few years initiated reforms at the national and local levels to enhance revenue mobilization, economic efficiency and service delivery to her rapidly increasing population. At...

  10. Property Tax in Africa

    Status, Challenges, and Prospects
    Livros
    Junho 2017
    Edited by Riël Franzsen and William McCluskey

    “This one-of-a-kind study is an indispensable source for academics and policy makers who seek to explore the virtues of the property tax. The relevance of this volume clearly transcends the...

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