Download Full eBooks in PDF
Land And 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 Land And Taxation book. This book definitely worth reading, it is an incredibly well-written.
Author : Richard F. Dye,Richard W. England
Publisher : Unknown
Page : 252 pages
File Size : 48,5 Mb
Release : 2009
Category : Business & Economics
ISBN : STANFORD:36105132195467
"Provides historical, economic, political and legal perspectives for understanding the many issues surrounding land taxation." - cover.
Author : Richard Miller Bird,Naomi Enid Slack
Publisher : Edward Elgar Publishing
Page : 328 pages
File Size : 53,8 Mb
Release : 2004-01-01
Category : Business & Economics
ISBN : 1845421434
'. . . 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.
Author : Joan Youngman
Publisher : Unknown
Page : 260 pages
File Size : 42,8 Mb
Release : 2016
Category : Local finance
ISBN : 1558443428
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.
Author : Nicholas Tideman,Blundell V H,PhD FRED FOLDVARY,PhD MASON GAFFNEY,M.Sc FRED HARRISON
Publisher : Shepheard Walwyn (Publishers) Limited
Page : 266 pages
File Size : 42,7 Mb
Release : 2023-01-31
Category : Business & Economics
ISBN : 9780856835582
With an updated introduction by Fred Harrison, Shepheard Walwyn has now published this classic book as an eBook. Economists know that the optimum conditions for private enterprise are achieved when taxes on the earned incomes of labour and capital are reduced to zero but, because neoclassical economic theory insists on treating land as capital, they dismiss the obvious alternative to taxing labour and capital – the unearned income from land. Mason Gaffney explains the importance of recognising land as a distinctive factor of production and the consequences of its uniqueness for economic policy, for example, that income from land is subject to market forces quite different from those that determine a return on capital. Nic Tidman brings together the classical literature on land taxation to explain the argument that such taxation is an economically efficient and ethical revenue source. The authors argue that reform of the structure of public finance would make it possible to restore full employment without causing inflation and to reduce the overall tax burden. Once again, Shepheard Walwyn presents a different approach to an old problem.
Author : Archibald Stalker
Publisher : Unknown
Page : 68 pages
File Size : 49,7 Mb
Release : 1914
Category : Land
ISBN : UCAL:$B36808
Author : Charles L. Marohn, Jr.
Publisher : John Wiley & Sons
Page : 262 pages
File Size : 50,6 Mb
Release : 2019-10-01
Category : Business & Economics
ISBN : 9781119564812
A new way forward for sustainable quality of life in cities of all sizes Strong Towns: A Bottom-Up Revolution to Build American Prosperity is a book of forward-thinking ideas that breaks with modern wisdom to present a new vision of urban development in the United States. Presenting the foundational ideas of the Strong Towns movement he co-founded, Charles Marohn explains why cities of all sizes continue to struggle to meet their basic needs, and reveals the new paradigm that can solve this longstanding problem. Inside, you’ll learn why inducing growth and development has been the conventional response to urban financial struggles—and why it just doesn’t work. New development and high-risk investing don’t generate enough wealth to support itself, and cities continue to struggle. Read this book to find out how cities large and small can focus on bottom-up investments to minimize risk and maximize their ability to strengthen the community financially and improve citizens’ quality of life. Develop in-depth knowledge of the underlying logic behind the “traditional” search for never-ending urban growth Learn practical solutions for ameliorating financial struggles through low-risk investment and a grassroots focus Gain insights and tools that can stop the vicious cycle of budget shortfalls and unexpected downturns Become a part of the Strong Towns revolution by shifting the focus away from top-down growth toward rebuilding American prosperity Strong Towns acknowledges that there is a problem with the American approach to growth and shows community leaders a new way forward. The Strong Towns response is a revolution in how we assemble the places we live.
Author : Riël C. D. Franzsen,William J. McCluskey
Publisher : Unknown
Page : 484 pages
File Size : 50,5 Mb
Release : 2017
Category : Property tax
ISBN : 1558443630
"Overview of property tax systems across Africa. Reviews of salient features for 29 countries and four regions (Anglophone, Francophone, Lusophone, North African countries). Chapters offer in-depth discussion of key policy issues (tax base, exemptions and other relief, and tax rate), administrative issues (valuation and assessment, billing, collection, enforcement), and the future of the property tax in Africa"--Provided by publisher.
Author : Alan Richmond Prest
Publisher : Manchester University Press
Page : 224 pages
File Size : 55,8 Mb
Release : 1981
Category : Land value taxation
ISBN : 0719008174
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.
Author : Richard F. Dye,Richard W. England
Publisher : Lincoln Inst of Land Policy
Page : 32 pages
File Size : 50,5 Mb
Release : 2010
Category : Political Science
ISBN : 1558442049
The land value tax is the focus of this Policy Focus Report, Assessing the Theory and Practice of Land Value Taxation. A concept dating back to Henry George, the land value tax is a variant of the property tax that imposes a higher tax rate on land than on improvements, or taxes only the land value. Many other types of changes in property tax policy, such as assessment freezes or limitations, have undesirable side effects, including unequal treatment of similarly situated taxpayers and distortion of economic incentives. The land value tax can enhance both the fairness and the efficiency of property tax collection, with few undesirable effects; land is effectively in fixed supply, so an increase in the tax rate on land value will raise revenue without distorting the incentives for owners to invest in and use their land. A land value tax has also been seen as a way to combat urban sprawl by encouraging density and infill development. Authors Richard F. Dye and Richard W. England examine the experience of those who have implemented the land value tax -- more than 30 countries around the world, and in the United States, several municipalities dating back to 1913, when the Pennsylvania legislature permitted Pittsburgh and Scranton to tax land values at a higher rate than building values. A 1951 statute gave smaller Pennsylvania cities the same option to enact a two-rate property tax, a variation of the land value tax. About 15 communities currently use this type of tax program, while others tried and rescinded it. Hawaii also has experience with two-rate taxation, and Virginia and Connecticut have authorized municipalities to choose a two-rate property tax. The land value tax has been subjected to studies comparing jurisdictions with and without it, and to legal challenges. A land value tax also raises administrative issues, particularly in the area of property tax assessments. Land value taxation is an attractive alternative to the traditional property tax, especially to much more problematic types of property tax measures such as assessment limitations, the authors conclude. A land value tax is best implemented if local officials use best assessing practices to keep land and improvement values up to date; phase in dual tax rates over several years; and include a tax credit feature in those communities where land-rich but income-poor citizens might suffer from land value taxation.
Author : William J. McCluskey,Riël C.D. Franzsen
Publisher : Routledge
Page : 228 pages
File Size : 53,8 Mb
Release : 2017-03-02
Category : Law
ISBN : 9781351923569
This study of the strategic, policy and operational characteristics of Land Value Taxation is a unique and original contribution to Elston knowledge. McCluskey and Franzsen provide a clear and detailed synthesis of existing Land Value Taxation systems and address the perceived advantages and disadvantages of such systems. The implications of this work, based on a two-tier analysis of selected countries, will be critical in terms of informing policy makers when contemplating reviews of existing Land Value Taxation systems or its possible introduction. The empirical research underpinning this work has attempted to concisely provide the role of land value systems within the selected case study countries. The work has clearly identified a number of challenges being faced by those countries and jurisdictions that currently utilise land value tax systems. Given these challenges this book is timely in that it provides detailed expositions of property tax systems that are undergoing significant change and reform.
Author : William McCluskey
Publisher : Routledge
Page : 458 pages
File Size : 50,9 Mb
Release : 2018-12-07
Category : Business & Economics
ISBN : 9780429777196
First published in 1999, this volume aims to add to the existing body of knowledge with regard to application of ad valorem property taxation in various countries. To this end, the present volume has essentially focused on updating, revising and extending the coverage of material included in the earlier book, ‘Comparative Property Tax Systems’. The contributors discuss issues including property tax in Singapore, Ireland, Pakistan, Poland and Cyprus.
Author : K.C. Wenzer
Publisher : Routledge
Page : 316 pages
File Size : 45,7 Mb
Release : 2016-07-01
Category : Business & Economics
ISBN : 9781315501567
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.
Author : Joan Youngman,Jane H. Malme,International Association of Assessing Officers
Publisher : Springer
Page : 248 pages
File Size : 51,5 Mb
Release : 1994-04-07
Category : Business & Economics
ISBN : UOM:39015032831565
Rev. ed. of: Taxes on immovable property. c1983. Includes bibliographical references.
Author : Organisation for Economic Co-operation and Development. Committee on Fiscal Affairs,Organisation for Economic Co-operation and Development. Ad Hoc Group on Urban Problems
Publisher : Paris, France : Organisation for Economic Co-operation and Development ; [Washington, D.C. : Sales agents, OECD Publications and Information Center]
Page : 212 pages
File Size : 40,8 Mb
Release : 1983
Category : Business & Economics
ISBN : UOM:39015019349144
Survey of taxes on immovable property. Reviews the major policy issues raised in the taxation of land and buildings and compares the main provision of property tax systems in 15 OECD Member countries.
Author : Howard James Brown
Publisher : Unknown
Page : 0 pages
File Size : 55,9 Mb
Release : 1997
Category : Land use
ISBN : 1558441247
Can today's policy makers and researchers effectively draw on the ideas of nineteenth-century philosopher Henry George to help solve twenty-first-century problems? This compendium presents eight essays by scholars who demonstrate that many of George's ideas about land use and taxation remain valuable today.
