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1. Evidence on the Distributional Effects and Administrative Feasibility of a Land Value Tax

   Who Wins, Who Loses, and Can It Happen?
   Documentos de Trabalho
   Junho 2009
   Elizabeth Plummer

   This study examines how replacing a uniform property tax with a land value tax would shift the tax burden. Most empirical studies that examine land value tax focus on the land value tax’s...

2. Biases in Analysis of Split-Rate Property Tax Reforms

   Hawaii’s Experience 1963-1979
   Documentos de Trabalho
   Março 2009
   Sally Kwak

   Some localities levy split-rate property taxes, with one rate on land and another on improvements. Simple economic theory suggests this type of tax increases land use efficiency while reducing sprawl...

3. Property Tax Circuit Breakers

   Fair and Cost-Effective Relief for Taxpayers
   Informes sobre Políticas Fundiárias
   Maio 2009
   John H. Bowman, Daphne A. Kenyon, Adam Langley and Bethany P. Paquin

   This report presents the rationale for providing property tax relief to those who have a high relative tax burden, compares the fairness of various criteria used by states for eligibility, and...

4. Land Value Taxation

   Theory, Evidence, and Practice
   Livros
   Maio 2009
   Edited by Richard F. Dye and Richard W. England

   This book, intended for the general reader curious about land and its taxation, brings together 12 leading scholars and practitioners to share their views on the theories and practice of land value...

5. Erosion of the Property Tax Base

   Trends, Causes, and Consequences
   Livros
   Maio 2009
   Edited by Nancy Y. Augustine, Michael E. Bell, David Brunori, and Joan M. Youngman

   Increased reliance on residential property to generate tax revenue and soaring property values in many parts of the country have placed pressure on local officials to respond to concerns about higher...