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Results

1. Current Value Assessment in the Greater Toronto Area

   Impacts and Policy Implications
   Documentos de trabajo
   Diciembre 2001
   David P. Amborski and James H. Mars

   The political response to the redistributive impacts of the property tax assessment reform in Ontario has caused a long period of controversy. The modern reform process began in 1967 and in 1997, the...

2. The Efficiency Gains from Agricultural Land Tax Reform

   England 1836-1855
   Documentos de trabajo
   Diciembre 2001
   Gregory Clark and Eric Jamelske

   The theoretical efficiency advantages of land site value taxation have been known since at least the time of Adam Smith. But the practical gains from switching taxation of land to this basis have...

3. Prospects for Land Rent Taxes in State and Local Tax Reforms

   Documentos de trabajo
   Octubre 2001
   Thomas J. Nechyba

   This paper develops a general equilibrium model of an economy that produces output using capital, labor and land as inputs. It further develops an approach that allows specific parameters in the...

4. The Legal Requirements Regarding Valuation of Land and Improvements for Property Tax Purposes

   Documentos de trabajo
   Septiembre 2001
   David Brunori and Jennifer Carr

   This paper investigates two main questions regarding the state-level requirements governing the valuation of land and improvements for property tax purposes. First, does state law directly or...

5. Housing Subsidies and Urban Segregation

   A Reflection on the Case of South Africa
   Documentos de trabajo
   Julio 2001
   Marie Huchzermeyer

   This paper was written for and presented at a Lincoln Institute course titled, “International Seminar on Segregation in the City,” held July 26-28, 2001.

6. School Finance, Spatial Segregation and the Nature of Communities

   Lessons for Developing Countries?
   Documentos de trabajo
   Julio 2001
   Thomas Nechyba

   This paper was written for and presented at a Lincoln Institute course titled, “International Seminar on Segregation in the City,” held July 26-28, 2001. While the issue of school finance...

7. Land Price Data and Land Value Functions in Cracow, Poland

   Documentos de trabajo
   Mayo 2001
   David Dale-Johnson and W. Jan Brzeski

   The results of the analysis reported in this paper provide new insight into the evolution of an urban land market in a centrally planned economy undergoing transformation. Since the end of the Second...

8. The Case of the Disappearing City

   Redistribution without Growth
   Documentos de trabajo
   Abril 2001
   Barry Lentnek, Alex Anas, and Jean-Claude Thill

   Given the durability of real property and the rapidity of structural economic change during the past twenty years, many areas of central cities are bereft of significant economic value and are...

9. Land Value Taxation in South Korea

   Documentos de trabajo
   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. Land Value Taxation

    A Case Study Approach
    Documentos de trabajo
    Febrero 2001
    William J. McCluskey and Riël C.D. Franzsen

    This study presents a review of land value tax systems as utilised at the local government level in South Africa, Kenya, Australia, New Zealand and Jamaica. Developments in New Zealand, and to some...