Showing: All Publications
June 2006, English
Application of New Land Value Capture Instruments in Colombia
Desepaz Case Study — Cali
June 2006, English
June 2006, English
Planes parciales, gestión asociada y mecanismos de distribución equitativa de cargas y beneficios en el sistema urbanístico colombiano
Marco jurídico, conceptos básicos y alternativas de aplicación
June 2006, Spanish
June 2006, Spanish
May 2006, English
Tax and Property Value Effects of Conservation Easements
May 2006, English
May 2006, English
Valuing Land and Improvements in Thin Markets
Does the Frequency of Sales Cause Property Tax Inequities?
May 2006, English
May 2006, English
Implementing a Local Property Tax Where There Is No Real Estate Market
The Case of Commonly Owned Land in Rural South Africa
April 2006, English
This report summarizes what was learned from a workshop held in a tribal area of Limpopo Province, which sought to assist local residents in identifying land attributes that affect the relative desirability of different plots, and to apply those criteria to selected plots as a step toward developing taxable values that are reasonable proxies for market value. Although the focus here is on South Africa, the approach and lessons learned have broader applications in other developing and transitional countries where a modern, mature property tax based on market values is not feasible.
April 2006, English
This report summarizes what was learned from a workshop held in a tribal area of Limpopo Province, which sought to assist local residents in identifying land attributes that affect the relative desirability of different plots, and to apply those criteria to selected plots as a step toward developing taxable values that are reasonable proxies for market value. Although the focus here is on South Africa, the approach and lessons learned have broader applications in other developing and transitional countries where a modern, mature property tax based on market values is not feasible.
Who Pays the Property Tax?
April 2006, English
A critical aspect of the property tax, but one that is rarely addressed in public debate, is its “economic incidence,” or who actually bears the burden of the tax, as opposed to its statutory incidence, or who literally pays the tax. For example, a landlord might pay a property tax bill, but if some of […]
April 2006, English
A critical aspect of the property tax, but one that is rarely addressed in public debate, is its “economic incidence,” or who actually bears the burden of the tax, as opposed to its statutory incidence, or who literally pays the tax. For example, a landlord might pay a property tax bill, but if some of […]
