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1. Use-Value Assessment of Rural Lands

   Time for Reform?
   Informes sobre Políticas Fundiárias
   Novembro 2015
   John E. Anderson and Richard W. England

   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
   Martim O. Smolka

   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
   Martim O. Smolka

   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
   Martim O. Smolka

   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
   Daphne A. Kenyon and Adam H. Langley

   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
   Richard F. Dye and Richard W. England

   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. La reforma al sistema fiscal sobre la propiedad inmobliaria en Mexicali

   1989–1998
   Documentos de Trabalho
   Janeiro 1999
   Manuel Perló Cohen and Luis R. Zamorano Ruiz

9. La reforma del impuesto predial de base suelo en Tijuana y Ensenada, Baja California

   Documentos de Trabalho
   Janeiro 2000
   Manuel Perló Cohen and Luis R. Zamorano Ruiz

   El 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...

10. 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...