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Results

1. Land Taxes and Revenue Needs as Communities Grow and Decline

   Evidence from New Zealand
   Documentos de Trabalho
   Julho 2004
   Suzi Kerr, Andrew Aitken, and Arthur Grimes

   New Zealand is unusual in that nearly 60% of local services are funded from property taxes. These are a mixture of land taxes, capital value taxes, annual rental value taxes and uniform general...

2. An Examination into the Effects of Land Value Taxation in the UK

   An Update of the Whitstable Case Studies
   Documentos de Trabalho
   Julho 2004
   Greg McGill and Frances Plimmer

   The aim of this study is to update the valuation exercises which were undertaken in 1963 and 1973 in order to assess the practicability of introducing a Land Value Tax in the UK. The original studies...

3. Awareness of Land Taxation

   Survey of State Legislators
   Documentos de Trabalho
   Outubro 2003
   David Brunori

   This paper reports on a year-long survey project designed to ascertain state legislators’ awareness and knowledge of land taxation issues. The survey was conducted during the 2002-2003...

4. Essay on the Political Economy of Two-Rate Property Taxation

   Documentos de Trabalho
   Abril 2004
   Richard W. England

   This paper surveys the various economic arguments in favor of taxing land values more heavily than building values and then explores why two-rate property taxation has not yet been adopted in the...

5. A Blueprint for Smart Tax in Britain

   Documentos de Trabalho
   Outubro 2003
   Anthony Vickers

   In this third and final year of a research project to help prepare Great Britain for land value taxation (LVT), work focused on an inner city area of Liverpool and plans to introduce Business...

6. Taxes on Buildings and Land in a Dynamic Model of Real Estate Markets

   Documentos de Trabalho
   Dezembro 2002
   Alex Anas

   Henry George’s single tax on land is an elusive concept to implement, because land is occupied by a variety of buildings or is undeveloped. Land value is undefined since the value of the land...

7. Preparing to Pilot Land Value Taxation in Britain

   Documentos de Trabalho
   Janeiro 2002
   Anthony Vickers

   This was the second year of a three-year research project to help prepare Great Britain for the start of an implementation of land value taxation (LVT). The first year’s report (WP00AV1)...

8. An Empirical Evaluation of Alternative Land Valuation Models

   Documentos de Trabalho
   Janeiro 2002
   Robert J. Gloudemans, Sheldon Handel, and Michael Warwa

   Because of the variety of market participants, differing motivations and financing methods, and relatively thin markets in built-up areas, vacant land valuation has always been one of the more...

9. Land Value Taxation in South Korea

   Documentos de Trabalho
   Abril 2001
   Younghoon Ro

   This case study will describe and discuss Korea’s most representative land value tax, called Aggregate Land Tax (ALT) adopted in 1990 as an important measure of property tax reform. The measure...

10. 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...