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Results
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Prospects for Land Rent Taxes in State and Local Tax Reforms
Documentos de TrabalhoOutubro 2001Thomas J. NechybaThis 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...
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Land Value Taxation and Eco-taxation
Their Social and Economic Inter-relationshipDocumentos de TrabalhoOutubro 2000Nathaniel Lichfield and Owen ConnellanThis 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...
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Land Value Taxation
Rating Principles and Guidelines for KenyaDocumentos de TrabalhoMaio 2000Tom M. KonyimbihKenya 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...
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Land Price Data and Land Value Functions in Cracow, Poland
Documentos de TrabalhoMaio 2001David Dale-Johnson and W. Jan BrzeskiThe 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...
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The Efficiency Gains from Agricultural Land Tax Reform
England 1836-1855Documentos de TrabalhoDezembro 2001Gregory Clark and Eric JamelskeThe 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...
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The Legal Requirements Regarding Valuation of Land and Improvements for Property Tax Purposes
Documentos de TrabalhoSetembro 2001David Brunori and Jennifer CarrThis 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...
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Improving the Accuracy of Downtown Land Assessments
Documentos de TrabalhoNovembro 1999Richard Ashley, Florenz Plassmann, and Nicolaus TidemanA 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...
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Public Values and Conservation Land
A Case Study of the Norumbega Project, Weston, MADocumentos de TrabalhoSetembro 1999Charles J. FausoldThis 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....
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Legal Suggestions for Enacting Land Value Taxation
Documentos de TrabalhoMaio 1999Steven B. CordIf production is taxed, then producers are penalized, but if locations are taxed, then landowners are encouraged to use their sites more productively, thereby promoting economic growth and jobs. Land...
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Detroit and the Property Tax
Strategies to Improve Equity and Enhance RevenueInformes sobre Políticas FundiáriasNovembro 2015Gary Sands and Mark SkidmoreThis 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...
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