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1. Lessons from Attempted Utopia

   Fairhope, Alabama, and Arden, Deleware
   Documentos de trabajo
   Diciembre 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...

2. 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 trabajo
   Diciembre 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...

3. Local Public Finance

   A Glossary
   Documentos de trabajo
   Octubre 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 trabajo
   Octubre 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 trabajo
   Julio 2004
   William J. McCluskey and Riël C.D. Franzsen

   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 trabajo
   Julio 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 trabajo
   Julio 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 trabajo
   Julio 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 trabajo
   Junio 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 trabajo
    Mayo 2004
    John H. Bowman and Michael E. Bell

    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...