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Catastros multifinalitarios para la planificación y el desarrollo de las ciudades de América LatinaInformes sobre Políticas FundiáriasJaneiro 2017In Latin America, a territorial cadastre is a public registry that manages information relating to parcels of land. As an institution, the cadastre is common in many countries, although it does not...
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Zeca Dastro e as Diretrizes para o Cadastro Territorial Multifinalitário
OutroDezembro 2010Edited by Diego Alfonso Erba and Eglaísa Micheline Pontes CunhaThis illustrated booklet in Portuguese, Zeca Dastro e as Diretrizes para o Cadastro Territorial Multifinalitário (Zeca Dastro and the Guidelines for a Multipurpose Territorial Cadastre),...
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Land Lines, October 2017
Revista Land LinesOutubro 2017Edited by Maureen ClarkeThis issue celebrates the 10-year anniversary of the PLC, with articles on GIS-Assisted Mass Appraisal in Shenzhen, Sponge Cities, Drones and Land Policy, Conserving Panda Habitat, and WeChat Pay.
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Property Tax in Africa
Status, Challenges, and ProspectsLivrosJunho 2017Edited by Riël Franzsen and William McCluskey“This one-of-a-kind study is an indispensable source for academics and policy makers who seek to explore the virtues of the property tax. The relevance of this volume clearly transcends the...
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Full Disclosure
Unanticipated Improvements in Property Tax UniformityDocumentos de TrabalhoJunho 2005Gary C. Cornia and Lawrence C. WaltersThis paper contributes to two strands in the property tax literature. One thread considers the effects of full disclosure requirements or “truth in taxation” on the rate of property tax...
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Valuing Land and Improvements
State Laws and Local Government PracticesDocumentos de TrabalhoJulho 2002David Brunori and Jennifer CarrThis project involved research on the legal requirements and local government practices concerning the valuation of land and improvements for property tax purposes. A majority of states (29)...
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Measuring Use Value Assessment Tax Expenditures
Documentos de TrabalhoJaneiro 1998Use-value assessment is the practice of valuing land for property tax purposes in its current use, rather than its full market value. This practice is widespread in the U.S. and is intended as a...
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Land Value Taxation in Britain
Experience and OpportunitiesLivrosAbril 2004Owen Connellan, with Nathaniel Lichfield, Frances Plimmer, and Tony VickersAttempts at introducing land value taxation (LVT) in the United Kingdom demonstrate a long and varied history. Land Value Taxation in Britain considers this history and how LVT may be particularly...
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Land Value Taxation in Indiana
Challenges and IssuesDocumentos de TrabalhoJaneiro 2000Jeff Wuensch, Frank Kelly, and Thomas HamiltonIn 1998, the Indiana State Supreme Court ruled that the state’s real estate manual violated the state constitution because it was too subjective, lacked meaningful reference to property wealth...
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Equity and Fairness Within Ad Valorem Real Property Taxes
Documentos de TrabalhoJunho 2000Frances Plimmer, William J. McCluskey, and Owen ConnellanThis working paper reports on inequitable and unfair aspects in the extant design and operation of domestic property taxation systems in the United Kingdom. It examines previous attempts in property...
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