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  1. Measures of Vertical Inequality in Assessments

    Documentos de Trabalho
    Agosto 2022
    Daniel P. McMillen and Ruchi Singh

    Standard measures of vertical inequity suggest that assessments are regressive in the sense that high-priced properties are often assessed at lower rates than low-priced properties. Conventional...

  2. Gestión y Evaluación de la Tributación Inmobiliaria en América Latina

    Educação a Distância
    Setembro 23, 2019
    Profesores: Cintia Fernandes, Ismael López Padilla, Carlos Orrego Acuña, Claudia De Cesare

    Se examinan potencialidades, factores determinantes del desempeño del impuesto predial y principales tendencias en los sistemas de tributación inmobiliaria.

  3. Informalidad y Políticas de Regularización

    Educação a Distância
    Setembro 23, 2019
    Profesores: Adriana Larangeira, Gustavo Riofrío, Nora Clichevsky, Betânia de Morães Alfonsin

    Reúne diferentes miradas del tema de la informalidad urbana con el propósito de ampliar la perspectiva crítica, tanto en la interpretación del problema, como en relación a las formas de buscar soluciones.

  4. Estrategias para Implementar una Valuación Masiva con Fines Fiscales

    Educação a Distância
    Outubro 14, 2019
    Profesor: Marco Aurélio Stumpf González

    El curso aborda temas relacionados con la valuación masiva de bienes inmuebles, desde una perspectiva fiscal, y los participantes desarrollarán un análisis práctico basado de los diferentes métodos de valuación.

  5. New Book "Property Tax in Asia" Provides the First Comprehensive Analysis of the Property Tax Across the World’s Largest Continent

    Revista Land Lines
    Setembro 2022
    By Will Jason, September 7, 2022

    The property tax has great potential as a source of local government revenue in Asia, but its implementation has been uneven. The Lincoln Institute’s new book Property Tax in Asia: Policy and Practice provides the first comprehensive analysis of how this

  6. 2023 C. Lowell Harriss Dissertation Fellowship Program

    Graduate Student Fellowship
    Oportunidades de Bolsas para Estudantes Graduados
    Janeiro 2023

    The C. Lowell Harriss Dissertation Fellowship Program assists PhD students, primarily at U.S. universities, whose research complements the Lincoln Institute's interests in land and tax policy.

  7. Fifty-State Study Details Growing Tax Breaks for Longtime Homeowners

    Comunicados de Imprensa
    Junho 25, 2019
  8. 2019 Survey on the Use of Automated Valuation Models (AVMs) in Government Assessment Offices

    An Analysis of AVM Use, Acceptance, and Barriers to More Widespread Implementation
    Documentos de Trabalho
    Julho 2022
    Paul Bidanset and Ronald Rakow

    Accurate and consistent assessments are critical components of an equitable property tax system. Automated valuation models (AVMs) are programmed statistical and mathematical models used to estimate...

  9. Eficiencia para la Recaudación del Impuesto Predial: ¿Mecanismos Coercitivos o Estrategias de Pago Voluntario?

    Educação a Distância
    Abril 22, 2019
    Profesor: Carlos Orrego Acuña

    El curso propone estudiar, compartir y analizar estrategias y prácticas eficaces que permitan optimizar el cobro del impuesto predial a través de mecanismos que faciliten el cumplimiento voluntario por parte del contribuyente.

  10. Split-Rate Property Taxation in Detroit

    Findings and Recommendations
    Outro
    Abril 2022
    John E. Anderson and Nick Allen

    Collecting more taxes on fewer properties has created significant challenges for residents and investors in Detroit. This study covers subjects of central importance to the City of Detroit: tax delinquency, business formation, and property value effects.

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