Author : Anonim
Publisher : Unknown
Page : 207 pages
File Size : 52,8 Mb
Release : 2011-01-01
Category : Local finance
ISBN : 9211324076
Innovative Land And Property Taxation
Innovative Land And Property Taxation Book in PDF, ePub and Kindle version is available to download in english. Read online anytime anywhere directly from your device. Click on the download button below to get a free pdf file of Innovative Land And Property Taxation book. This book definitely worth reading, it is an incredibly well-written.
Making the Property Tax Work
Author : Roy W. Bahl,Jorge Martinez-Vazquez,Joan M. Youngman
Publisher : Unknown
Page : 494 pages
File Size : 46,8 Mb
Release : 2008
Category : Business & Economics
ISBN : STANFORD:36105131707148
Making the Property Tax Work by Roy W. Bahl,Jorge Martinez-Vazquez,Joan M. Youngman Pdf
Students of public finance and fiscal decentralization in developing and transitional countries have long argued for more intensive use of the property tax. It would seem the ideal choice for financing local government services. Based on a Lincoln Institute conference held in October 2006, the chapters in this book take this argument one step further in drawing on recent experience with property tax policy and administration. Two main sets of issues are addressed. First, why hasn't the property tax worked well in most developing and transitional countries? Second, what can be done to make the property tax a more relevant source for local governments in those countries? The numerous advantages of the property tax as a local government revenue source are analyzed and discussed in detail as are the many perceived disadvantages.
International Handbook of Land and Property Taxation
Author : Richard Miller Bird,Naomi Enid Slack
Publisher : Edward Elgar Publishing
Page : 328 pages
File Size : 52,9 Mb
Release : 2004-01-01
Category : Business & Economics
ISBN : 1845421434
International Handbook of Land and Property Taxation by Richard Miller Bird,Naomi Enid Slack Pdf
'. . . fine compilation of essays dealing with international land and property taxation issues. . . . the book is well researched and readable in presenting the tax systems. . . The book would be more than appropriate as additional reading for a master's level class in taxation. It could supplement an international tax class, or be used in a state and local tax class to present contrasts and complexities of the issue in other countries.' – Malichi van Tassell Tor, The Journal of the American Taxation Association '. . . this is quite an achievement. Thanks to the nature of the case studies and the contributing authors the volume is inherently international in its scope and should appeal to practitioners, teachers, and students interested in land and property taxation, international economic development, and land and real-estate studies.' – Scott Orford, Environment and Planning B: Planning and Design 'I have found the book International Handbook of Land and Property Taxation a very meaningful and enlightening book to read. The editors Bird and Slack have developed a theoretically sound framework, backed by economic conceptions in order to attempt a comprehensive treatment on tax administration on land and property. Speci?cally and yet more broadly, they have to their credit managed to throw light of sufficient depth on key issues that include the tax base and rate, the tax burden and the tax policy decision makers. The international dimension is just as imperative to consider and the editors have effectively succeeded to render an in-depth treatment in this regard. This imperative is also a unique and important contribution to empirical real estate studies within the tax discipline, and the editors should be highly commended in this effort. I am very encouraged with the academic rigor of this book publication. . .' – David Ho, Journal of Property Investment and Finance Taxes on land and property exist all over the world in many forms and are an important source of finance for local governments. The extent to which local governments have control over property taxes is often an important determinant of their ability to make autonomous expenditure decisions. This comprehensive Handbook explores case studies of land and property taxation in 25 countries (five in each of five regions – OECD, central and eastern Europe, Asia, Africa, and Latin America), and focuses on the potential contributions of the property tax to the revenues of urban and rural governments and to more efficient land use. Introductory chapters highlight the diversity in the application of land and property taxes among the countries. Major policy alternatives with respect to taxing land and property are discussed, including the choice of tax base, exemptions, methods of determining the tax base, tax rates, differential treatment of different classes of property (such as farms, residences, commercial properties), and the process of tax administration. Other taxes levied on land, such as land transfer taxes, development charges and unearned increment taxes, are also reviewed, as is recent experience with property tax reform in a number of countries. This major reference work will provide a valuable resource and necessary addition to the libraries of government officials, municipal associations, property assessors, international agencies, teachers and students of public finance.
The Taxation of Urban Land
Author : Alan Richmond Prest
Publisher : Manchester University Press
Page : 224 pages
File Size : 50,8 Mb
Release : 1981
Category : Land value taxation
ISBN : 0719008174
The Taxation of Urban Land by Alan Richmond Prest Pdf
Good,No Highlights,No Markup,all pages are intact, Slight Shelfwear,may have the corners slightly dented, may have slight color changes/slightly damaged spine.
A Primer on Property Tax
Author : William J. McCluskey,Gary C. Cornia,Lawrence C. Walters
Publisher : John Wiley & Sons
Page : 310 pages
File Size : 54,5 Mb
Release : 2012-10-04
Category : Business & Economics
ISBN : 9781118454336
A Primer on Property Tax by William J. McCluskey,Gary C. Cornia,Lawrence C. Walters Pdf
'The chapters in this book explore in detail the choices regarding both the structure and administration of the property tax, drawing on the extensive knowledge the authors have acquired in studying property taxes around the world. The chapters provide a wide-ranging treatment of the design choices and administrative tasks, both in terms of the breadth of design options and administrative tasks covered and the depth of the discussion. The authors describe the range of design choices, discuss the associated issues and the advantages and disadvantages for each, and present the criteria to help choose among the options.’ From the book’s Foreword by David L. Sjoquist, Professor of Economics and Dan E. Sweat Scholar Chair in Educational and Community Policy, Georgia State University Property taxation is a key element in providing a solid foundation and a stable funding source for basic public services. Developing and implementing a property tax system is a complex task. This complexity is compounded by the diversity of legal, cultural and historical contexts of policymakers and tax administrators. The World Development Report (1999-2000), Entering the 21st Century puts fiscal decentralization at the top of the development agenda. This makes local taxation - and especially the property tax option - of critical importance to both tax and land policy, as well as the broader development agenda. A Primer on Property Tax: Administration and Policy provides the reader with an analysis of issues surrounding property tax, including economics, law, public finance, decentralisation, valuation, GIS and property tax reform. A key strength of the book lies in the vast international experience of the authors and the book will provide for the first time material which is topical, cutting-edge and highly relevant to many of the disciplines involved in property taxation. The authors examine the criteria applied to evaluate the strengths and weaknesses of property tax, discuss the main valuation methods and the economic principles underpinning them and review the legal and administrative aspects of property tax worldwide.
Land Value Taxation
Author : Richard F. Dye,Richard W. England
Publisher : Unknown
Page : 252 pages
File Size : 51,5 Mb
Release : 2009
Category : Business & Economics
ISBN : STANFORD:36105132195467
Land Value Taxation by Richard F. Dye,Richard W. England Pdf
"Provides historical, economic, political and legal perspectives for understanding the many issues surrounding land taxation." - cover.
A Good Tax
Author : Joan Youngman
Publisher : Unknown
Page : 260 pages
File Size : 49,6 Mb
Release : 2016
Category : Local finance
ISBN : 1558443428
A Good Tax by Joan Youngman Pdf
In A Good Tax, tax expert Joan Youngman skillfully considers how to improve the operation of the property tax and supply the information that is often missing in public debate. She analyzes the legal, administrative, and political challenges to the property tax in the United States and offers recommendations for its improvement. The book is accessibly written for policy analysts and public officials who are dealing with specific property tax issues and for those concerned with property tax issues in general.
Land-Value Taxation
Author : K.C. Wenzer
Publisher : Routledge
Page : 316 pages
File Size : 45,7 Mb
Release : 2016-07-01
Category : Business & Economics
ISBN : 9781315501567
Land-Value Taxation by K.C. Wenzer Pdf
A distinguished interdisciplinary group of scholars examines the merits and shortcomings of Land-Value taxation, and how it compares and contrasts with the conventional property tax. The latter is shown as deterring enterprise to the detriment of employment and as pushing up the cost of improving property with inflationary consequences. The former, with evidence from places where it is already in use, is shown to encourage optimum land use, foster employment, and prevent urban sprawl.
Property Taxation and Urban Development
Author : Mary Rawson
Publisher : Unknown
Page : 54 pages
File Size : 47,5 Mb
Release : 1961
Category : Cities and towns
ISBN : OCLC:24936612
Property Taxation and Urban Development by Mary Rawson Pdf
A Tale of Two Taxes
Author : Richard Miller Bird,Naomi Enid Slack,Almos Tassonyi
Publisher : Lincoln Inst of Land Policy
Page : 275 pages
File Size : 44,6 Mb
Release : 2012
Category : Business & Economics
ISBN : 1558442251
A Tale of Two Taxes by Richard Miller Bird,Naomi Enid Slack,Almos Tassonyi Pdf
This book examines the Canadian province of Ontario's 1998 attempt to reform its property tax laws and provides strategies--such as restructuring education finance and introducing a new form of business taxation, at both the provincial and local levels--to help policy makers design a better future.
Property Taxation, Housing, and Urban Growth, with Attention to Tax Reform and Assessment Modernization
Author : Walter Rybeck
Publisher : Unknown
Page : 80 pages
File Size : 45,6 Mb
Release : 1970
Category : Law
ISBN : UOM:39015084438624
Property Taxation, Housing, and Urban Growth, with Attention to Tax Reform and Assessment Modernization by Walter Rybeck Pdf
Erosion of the Property Tax Base
Author : Nancy Y. Augustine
Publisher : Unknown
Page : 372 pages
File Size : 46,5 Mb
Release : 2009
Category : Business & Economics
ISBN : UOM:39015080882197
Erosion of the Property Tax Base by Nancy Y. Augustine Pdf
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 property taxes. The result has been erosion of the property tax base through a variety of policies designed to relieve residential property tax burdens through exemptions or abatements. The chapters in this book provide analyses of recent property tax trends, examine several responses to the increasing importance of residential property, estimate the extent of property tax base erosion and its effects, and consider other related topics. The erosion of the property tax base raises serious concerns about the future health of our federal system of government and the continued ability of local governments to protect what de Tocqueville called America's passion for popular sovereignty. This book is a result of the ongoing collaboration between the Lincoln Institute of Land Policy and the George Washington Institute of Public Policy presents the findings from the 2007 inaugural Property Tax Roundtable.
The Role of the State in Property Taxation
Author : Lincoln Institute of Land Policy
Publisher : Lexington, Mass. : Lexington Books
Page : 248 pages
File Size : 53,8 Mb
Release : 1983
Category : Real property tax
ISBN : UCAL:B4396928
The Role of the State in Property Taxation by Lincoln Institute of Land Policy Pdf
Compilation of contributions by various authors on the subject of property taxation as in effect in the USA.
The Property Tax and Local Autonomy
Author : Michael E. Bell,David Brunori,Joan M. Youngman
Publisher : Lincoln Inst of Land Policy
Page : 299 pages
File Size : 48,7 Mb
Release : 2010
Category : Business & Economics
ISBN : 1558442065
The Property Tax and Local Autonomy by Michael E. Bell,David Brunori,Joan M. Youngman Pdf
This book examines the issues and consequences of a declining property tax base with respect to local government autonomy. Some of the nation's leading scholars provide their views on how the property tax effects intergovernmental relations, local autonomy, and education finance. --from publisher description
Property Taxation and Local Government Finance
Author : Wallace E. Oates,Lincoln Institute of Land Policy
Publisher : Unknown
Page : 364 pages
File Size : 46,7 Mb
Release : 2001
Category : Local finance
ISBN : UCSC:32106016885540
Property Taxation and Local Government Finance by Wallace E. Oates,Lincoln Institute of Land Policy Pdf
Based on a conference held in Scottsdale, Ariz. in January 2000.