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  1. Land Lines, July 2017

    Revista Land Lines
    Julho 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.

  2. The Economics of Efficient Taxes on Land

    Documentos de Trabalho
    Janeiro 1995
    Nicolaus Tideman

    Land can be taxed in a number of different ways. This review is concerned with taxes on land that have little or no detrimental effect on economic incentives. Therefore, it concentrates on taxes on...

  3. Evidence on the Distributional Effects and Administrative Feasibility of a Land Value Tax

    Who Wins, Who Loses, and Can It Happen?
    Documentos de Trabalho
    Junho 2009
    Elizabeth 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...

  4. Biases in Analysis of Split-Rate Property Tax Reforms

    Hawaii’s Experience 1963-1979
    Documentos de Trabalho
    Março 2009
    Sally 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...

  5. Further Development and Practical Application of Market-Based Land Mass Appraisal On-Line System for Land Taxation

    Documentos de Trabalho
    Janeiro 2008
    Arturas 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...

  6. The Land Tax Is Pretty Neutral

    Documentos de Trabalho
    Setembro 2008
    N. 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....

  7. Why So Little Georgism in America?

    Using the Pennsylvania Case Files to Understand the Slow, Uneven Progress of Land Value Taxation
    Documentos de Trabalho
    Julho 2006
    Mark 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...

  8. Land Value Taxation for Local Government Finance in the Russian Federation

    A Case Study of Saratov Oblast
    Documentos de Trabalho
    Março 2006
    John 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...

  9. Landvaluescape and U.K. Tax Reform

    A Report on Aspects of the Study of Land Value Taxation Carried Out in Oxfordshire, 2003–2005
    Documentos de Trabalho
    Março 2006
    Anthony 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...

  10. Equity and Efficiency Considerations in Use Value Taxation

    Documentos de Trabalho
    Novembro 2005
    David 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...


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