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  1. Use-Value Assessment of Rural Lands

    Time for Reform?
    Informes sobre Políticas Fundiárias
    Novembro 2015

    Use-value assessment (UVA) is the practice of valuing rural land according to its current use rather than its market value to reduce property taxes for rural land owners in the United States. This...

  2. Recuperação de Mais-Valias Fundiárias na América Latina

    Políticas e Instrumentos para o Desenvolvimento Urbano
    Informes sobre Políticas Fundiárias
    Setembro 2014

    Urbanization in Latin America is associated with strong pressure for the supply of serviced land, resulting in significant changes in land values that are distributed unequally among landowners and...

  3. Implementación de la recuperación de plusvalías en América Latina

    Políticas e instrumentos para el desarrollo urbano
    Informes sobre Políticas Fundiárias
    Fevereiro 2014

    Urbanization in Latin America is associated with strong pressure for the supply of serviced land, resulting in significant changes in land values that are distributed unequally among landowners and...

  4. Implementing Value Capture in Latin America

    Policies and Tools for Urban Development
    Informes sobre Políticas Fundiárias
    Junho 2013

    This report provides a review of land value capture's antecedents in Latin America and its longstanding presence in the urban planning agenda. It also examines a variety of land value capture...

  5. Payments in Lieu of Taxes

    Balancing Municipal and Nonprofit Interests
    Informes sobre Políticas Fundiárias
    Novembro 2010

    Payments in lieu of taxes (PILOT) programs for nonprofits provide crucial revenue for many municipalities, but they are not perfect. Through case studies and research, this report provides guidelines...

  6. Assessing the Theory and Practice of Land Value Taxation

    Informes sobre Políticas Fundiárias
    Fevereiro 2010

    Through an examination of more than 30 countries and several U.S. municipalities that have implemented a land value tax as an alternative to the traditional property tax, this report helps officials...

  7. Property Tax Circuit Breakers

    Fair and Cost-Effective Relief for Taxpayers
    Informes sobre Políticas Fundiárias
    Maio 2009
    John H. Bowman, Daphne A. Kenyon, Adam Langley and Bethany P. Paquin

    This report presents the rationale for providing property tax relief to those who have a high relative tax burden, compares the fairness of various criteria used by states for eligibility, and...

  8. Value Capture

    This Year’s Big Idea: Unlocking the Value of Land
    Revista Land Lines
    Outubro 2018
    By Lincoln Institute Staff

    Land value capture was rich food for thought at the Daniel Burnham Forum on Big Ideas at the American Planning Association Policy Conference in Washington, DC.

  9. Toward a Vision of Land in 2015

    International Perspectives
    Livros
    Abril 2008
    Edited by Gary C. Cornia and Jim Riddell

    Based on the proceedings of a 2006 conference cohosted by the Lincoln Institute of Land Policy and the International Center for Land Policy Studies and Training (ICLPST) in Taiwan, this book offers...

  10. A Good Tax

    Legal and Policy Issues for the Property Tax in the United States
    Livros
    Março 2016

    “This book makes clear, cogent arguments in support of the property tax, emphasizing transparency and the need for autonomous funding for local government, while dispelling myths about...

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