The David C. Lincoln Fellowships in Land Value Taxation were established to encourage academic and professional interest in land value taxation through support for major research projects. This program honors David C. Lincoln, founding chairman of the Lincoln Institute, and his long-standing commitment to land value taxation studies by encouraging scholars and practitioners to undertake new work on the theory of land value taxation and its application to contemporary fiscal systems.
Projects may address either the basic theory of land value taxation or its application, domestic or international. Proposals may deal with land value taxation from the perspective of economic analysis, legal theory and practice, urban planning and practice, political science, administrative feasibility, valuation techniques, or other approaches that contribute to a better understanding of its potential contributions and applications to contemporary fiscal systems. This year, the Institute particularly invites proposals considering (1) land value taxation and economic inequality; (2) land value taxation as an instrument of “value capture,” or the recovery for public purposes of some portion of the land value increment due to public investment; or (3) a comparison of land value taxation with other taxes and revenue tools as a means of addressing social and political issues.
For information on present and previous fellowship recipients and projects, please visit David C. Lincoln Fellows, Current and Past.
Keywords
Avaliação, Estimativa, Cadastro, Desenvolvimento, Desenvolvimento Econômico, Henry George, Inequidade, Reforma Fundiária, Valor da Terra, Tributação Imobiliária, Tributação Base Solo, Governo Local, Saúde Fiscal Municipal, Tributação Imobiliária, Finanças Públicas, Reforma fiscal, Tributação, Desenvolvimento Urbano, Valoração, Recuperação de Mais-Valias, Tributação de Valores