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Author : United States. Bureau of Manufactures
Publisher : Unknown
Page : 92 pages
File Size : 47,8 Mb
Release : 1910
Category : Municipal finance
ISBN : HARVARD:LI5CHT
Author : United States. Manufactures
Publisher : Theclassics.Us
Page : 44 pages
File Size : 42,9 Mb
Release : 2013-09
Category : Electronic
ISBN : 123038345X
This historic book may have numerous typos and missing text. Purchasers can usually download a free scanned copy of the original book (without typos) from the publisher. Not indexed. Not illustrated. 1910 edition. Excerpt: ...payable by the acquirer--only in so far as the value of the right of usufruct in accordance with the foregoing schedule is less than the value of the object. If, for instance, a testator left to his nephew a capital of $23,800 under the condition that the annual revenue therefrom should be paid to the devisee's sister during her lifetime, and provided she is at the time of the death of the testator 50 years old, the amount of tax is calculated as follows: The annual revenue amounts to 4 per cent, equal to $952; consequently the estimated value (according to schedule) is fourteen times $952, or $13,328. The devisee would then have to pay tax on the difference; that is, $10,472, and his sister, on $13,328, or on the annual installments of $952. Upon her death no further tax is collected from the devisee. Any person inheriting property must notify the departlment of taxes thereof within two months (six months, if abroad) after obtaining knowledge. Such notification is not necessary when the property was inherited under a will published by a Hamburg court. Besides being required upon demand to submit to the department of taxes a specified list of the articles and values inherited, an heir is also required to be at the disposal of the department for any further information in the matter which it may deem fit to ask for, and one may be compelled to affirm to the truth of the statements so made. Executors and administrators are also subject to this requirement. CALCULATION OF BASIS OF TAX. The value which assets have at the time the estate falls to the heirs forms the basis for the calculation of the inheritance tax. Real estate, unless the value is otherwise satisfactorily ascertainable, is appraised by two experts, one appointed by the...
Author : Naomi Enid Slack
Publisher : UN-HABITAT
Page : 90 pages
File Size : 50,8 Mb
Release : 2009
Category : Municipal finance
ISBN : 9789211321135
Author : OECD
Publisher : OECD Publishing
Page : 262 pages
File Size : 50,8 Mb
Release : 2020-02-10
Category : Electronic
ISBN : 9789264859050
This review of taxation in agriculture in 35 OECD countries and emerging economies outlines the diversity of tax provisions affecting agriculture, provides an overview of cross-country differences in tax policy, and confirms the widespread use of tax concessions specifically for agriculture, although their importance and modalities differ across tax areas and countries.
Author : OECD
Publisher : OECD Publishing
Page : 190 pages
File Size : 47,9 Mb
Release : 2020-11-30
Category : Electronic
ISBN : 9789264324985
Regions and Cities at a Glance 2020 provides a comprehensive assessment of how regions and cities across the OECD are progressing towards stronger, more sustainable and more resilient economies and societies. In the light of the health crisis caused by the COVID-19 pandemic, the report analyses outcomes and drivers of social, economic and environmental resilience.
Author : Richard Miller Bird,Naomi Enid Slack
Publisher : Edward Elgar Publishing
Page : 328 pages
File Size : 52,5 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 : Ben Terra,Julie Kajus
Publisher : IBFD
Page : 2422 pages
File Size : 52,9 Mb
Release : 2006
Category : Electronic
ISBN : 9789076078885
Author : Denis Menjot,Mathieu Caesar,Florent Garnier,Pere Verdés Pijuan
Publisher : Taylor & Francis
Page : 690 pages
File Size : 49,5 Mb
Release : 2022-11-30
Category : History
ISBN : 9781000736366
Beginning in the twelfth century, taxation increasingly became an essential component of medieval society in most parts of Europe. The state-building process and relations between princes and their subject cities or between citizens and their rulers were deeply shaped by fiscal practices. Although medieval taxation has produced many publications over the past decades there remains no synthesis of this important subject. This volume provides a comprehensive overview on a European scale and suggests new paths of inquiry. It examines the fiscal systems and practices of medieval Europe, including essential themes such as medieval fiscal theory and the power to tax; royal and urban taxation; and Church taxation. It goes on to survey the entire European continent, as well as including comparative chapters on the non-European medieval world, exploring questions on how taxation developed and functioned; what kinds of problems authorities encountered assessing their fiscal power; and the circulation of fiscal cultures and practices across cities and kingdoms. The book also provides a glossary of the most important types of medieval taxes, giving an essential definition of key terms cited in the chapters. The Routledge Handbook of Public Taxation in Medieval Europe will appeal to a large audience, from seasoned scholars who need a comprehensive synthesis, to students and younger scholars in search of an overview of this critical subject.
Author : Kabelo Moeti,Titos Khalo
Publisher : Juta and Company Ltd
Page : 156 pages
File Size : 51,7 Mb
Release : 2007
Category : Business & Economics
ISBN : 0702172944
The general analytical skills of public finance are presented in this comprehensive manual through a building block approach to principles, procedures, and methodologies to give a clear picture of how governments manage their finances. Knowledge of public finance, including current policy and legislation, is easy to grasp from the chapter design of the book which aims to establish a consistent pedagogy for the user. Each new subject is introduced with figures, illustrations (anecdotal cartoons), and tables.
Author : Anonim
Publisher : Unknown
Page : 952 pages
File Size : 47,6 Mb
Release : 1908
Category : Consular reports
ISBN : HARVARD:32044024469959
Author : Stephen Smith
Publisher : Oxford University Press, USA
Page : 153 pages
File Size : 45,8 Mb
Release : 2015
Category : Business & Economics
ISBN : 9780199683697
Tax revenues pay for many public services, including roads, health care, and education. However, it has become a contentious political issue of public debate. In this volume, Stephen Smith explains its history and its main principles; arguing that we'd all benefit from an understanding of the role of taxation in society.
Author : United States. Bureau of Foreign and Domestic Commerce (Dept. of Commerce and Labor)
Publisher : Unknown
Page : 36 pages
File Size : 50,7 Mb
Release : 1912
Category : United States
ISBN : HARVARD:LI5CL7
Author : United States. Bureau of Foreign and Domestic Commerce
Publisher : Unknown
Page : 36 pages
File Size : 46,9 Mb
Release : 1913
Category : United States
ISBN : IND:30000092139827
Author : Catherine D. Farvacque-Vitkovic,Mihaly Kopanyi
Publisher : World Bank Publications
Page : 521 pages
File Size : 54,9 Mb
Release : 2014-06-27
Category : Business & Economics
ISBN : 9780821399149
This book tells a fascinating story on municipal finances for local government practitioners with rich examples, global practices, and good and bad experiences the authors gained in decades of field work.
Author : William J. McCluskey
Publisher : Unknown
Page : 216 pages
File Size : 51,5 Mb
Release : 1991
Category : Business & Economics
ISBN : UOM:39015024768742
The book contains contributions by various authors on property tax systems as implemented in 13 different jurisdictions. Attention is focused on one aspect, namely, the taxation of property to finance local authority expenditure for the provision of local services. Some of the chapters in this book have been revised and updated in "Property tax : an international comparative review" (1999).
