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  1. Assessing the Distributive Impact of a Revenue-Neutral Shift from a Uniform Property Tax to a Two-Rate Property Tax with a Uniform Credit

    Documentos de Trabalho
    Dezembro 2004
    Richard W. England and Min Qiang Zhao

    A number of economists have argued that a property tax with a lower rate applied to improvement values than land values is superior to a property tax with a uniform tax rate that yields the same...

  2. Lessons from Attempted Utopia

    Fairhope, Alabama, and Arden, Deleware
    Documentos de Trabalho
    Dezembro 2004
    Matthew M. Harris

    The towns of Fairhope, Alabama and Arden Delaware were founded in 1894 and 1900 respectively. Both were intentional communities founded to demonstrate the economic principles advocated by Henry...

  3. Local Public Finance

    A Glossary
    Documentos de Trabalho
    Outubro 2004
    Harini Venkatesh

    This paper is a part of the research generated for a project on the fiscal impacts of planning, currently being developed by the Lincoln Institute of Land Policy. The long term goals of this project...

  4. Training Indiana’s Assessors

    A Blueprint and Foundation for Reform
    Documentos de Trabalho
    Outubro 2004
    Frank Kelly and Jeff Wuensch

    This paper reports on the current educational and training system for Indiana’s assessors, reviews necessary job functions and prerequisites, and summarizes their current qualifications. In...

  5. The Basis of the Property Tax

    A Case Study of New Zealand and South Africa
    Documentos de Trabalho
    Julho 2004

    This report investigates the development of land and property taxation within the jurisdictions of New Zealand and South Africa. The research has sought to address a number of issues surrounding the...

  6. 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...

  7. Urban Sprawl

    Documentos de Trabalho
    Julho 2004
    Thomas J. Nechyba and Randall Walsh

    Modern usage of the term “sprawl” was coined in 1937 by Earle Draper—one of the first city planners in the southeastern United States (Black, 1996). By the end of World War II, the...

  8. 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...

  9. Policy Options for the Taxation of Agriculture Land and Agricultural Income in India

    Documentos de Trabalho
    Junho 2004
    Sebastian S. James

    This paper is a study of the policy options for the taxation of Agricultural Land and Agricultural Income in India at the levels of the Local, State and Central Government. This study has come to the...

  10. Implications of a Split-Rate Real Property Tax

    An Initial Look at Three Virginia Local Government Areas
    Documentos de Trabalho
    Maio 2004

    Since the time of Henry George, there has been interest in his “single tax” on land values only, and in the related notion of taxing improvements less heavily than land, if improvements are part of...

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