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1. 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...

2. Land Value Taxation and Eco-taxation

   Their Social and Economic Inter-relationship
   Documentos de trabajo
   Octubre 2000
   Nathaniel Lichfield and Owen Connellan

   This Report is a preliminary exploration of the inter-relationship between two forms of taxation: the long established land value taxation an the recently emerging eco-taxation. The exploration...

3. Land Value Taxation

   Rating Principles and Guidelines for Kenya
   Documentos de trabajo
   Mayo 2000
   Tom M. Konyimbih

   Kenya has in the last few years initiated reforms at the national and local levels to enhance revenue mobilization, economic efficiency and service delivery to her rapidly increasing population. At...

4. 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...

5. 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...

6. 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...

7. Improving the Accuracy of Downtown Land Assessments

   Documentos de trabajo
   Noviembre 1999
   Richard Ashley, Florenz Plassmann, and Nicolaus Tideman

   A tax that is levied on the value of land alone, irrespective of any improvements to land, does not cause any economic distortions. Levying such a tax requires an ability to estimate the value of...

8. Public Values and Conservation Land

   A Case Study of the Norumbega Project, Weston, MA
   Documentos de trabajo
   Septiembre 1999
   Charles J. Fausold

   This paper explores public values and attitudes toward conservation land by tracing the history of a proposed conversion of town conservation land to water supply purposes in Weston, Massachusetts....

9. Detroit and the Property Tax

   Strategies to Improve Equity and Enhance Revenue
   Enfoques en políticas de suelo
   Noviembre 2015
   Gary Sands and Mark Skidmore

   This report outlines the problems underlying the erosion of Detroit's property tax base—a factor that contributed to the city's bankruptcy in 2013. It offers recommendations for reform...

10. Use-Value Assessment of Rural Lands

    Time for Reform?
    Enfoques en políticas de suelo
    Noviembre 2015
    John E. Anderson and Richard W. England

    Use-value assessment (UVA) is the practice of valuing rural land according to its current use rather than its market value to reduce property taxes for rural land owners in the United States. This...