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Author : Anonim
Publisher : Unknown
Page : 128 pages
File Size : 54,5 Mb
Release : 2000
Category : Propertty taz
ISBN : 0883290839
Author : William J. McCluskey,Gary C. Cornia,Lawrence C. Walters
Publisher : John Wiley & Sons
Page : 310 pages
File Size : 48,6 Mb
Release : 2012-10-04
Category : Business & Economics
ISBN : 9781118454336
'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.
Author : Jane H. Malme
Publisher : Unknown
Page : 217 pages
File Size : 48,9 Mb
Release : 1992-08-01
Category : Tax assessment
ISBN : 0883290820
Tables compile state/provincial administrator's responses to 142 questions on property assessment practices. Updated annually. Material is arranged to allow easy comparisons among states & provinces on specific questions. This valuable resource covers all aspects of property tax administration: tax rates, assessment level, total taxable value, methods, standards, exemptions & tax relief measures, appeals process, rate limits, training, certification, administrators' names, administrative costs, & so on. Essential for taxpayers, policymakers, government officials, & students of government. The introduction is an executive summary of important legal administrative features of property tax systems in North America. Contains executive summary, tables, summary statistics, survey instrument, detailed table of contents, & a subject index. Complements PROPERTY APPRAISAL & ASSESSMENT ADMINISTRATION (1991) (ISBN 0-88329-080-4). To order call 312/947-2044 or write IAAO, attn. D. Thomas, 1313 E. 60th St., Chicago, IL 60637.
Author : Roy W. Bahl,Jorge Martinez-Vazquez,Joan M. Youngman
Publisher : Unknown
Page : 494 pages
File Size : 54,7 Mb
Release : 2008
Category : Business & Economics
ISBN : STANFORD:36105131707148
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.
Author : Riël C. D. Franzsen,William J. McCluskey
Publisher : Unknown
Page : 484 pages
File Size : 44,8 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 : Michael A. Pagano
Publisher : Springer
Page : 346 pages
File Size : 49,6 Mb
Release : 2007-01-17
Category : Political Science
ISBN : 9780230625433
This collection of essays is designed to help scholars and practitioners understand the fluid and dynamic nature of federalism, with particular emphasis on the federal system in the United States. The book is written to aid our understanding of the contemporary question 'which federalism?'
Author : Richard Miller Bird,Naomi Enid Slack,Almos Tassonyi
Publisher : Lincoln Inst of Land Policy
Page : 275 pages
File Size : 54,9 Mb
Release : 2012
Category : Business & Economics
ISBN : 1558442251
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.
Author : Joan Youngman
Publisher : Unknown
Page : 260 pages
File Size : 54,7 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 : Joseph J. Cordes,Robert D. Ebel,Jane Gravelle
Publisher : The Urban Insitute
Page : 522 pages
File Size : 45,8 Mb
Release : 2005
Category : Business & Economics
ISBN : 0877667527
"From adjusted gross income to zoning and property taxes, the second edition of The Encyclopedia of Taxation and Tax Policy offers the best and most complete guide to taxes and tax-related issues. More than 150 tax practitioners and administrators, policymakers, and academics have contributed. The result is a unique and authoritative reference that examines virtually all tax instruments used by governments (individual income, corporate income, sales and value-added, property, estate and gift, franchise, poll, and many variants of these taxes), as well as characteristics of a good tax system, budgetary issues, and many current federal, state, local, and international tax policy issues. The new edition has been completely revised, with 40 new topics and 200 articles reflecting six years of legislative changes. Each essay provides the generalist with a quick and reliable introduction to many topics but also gives tax specialists the benefit of other experts' best thinking, in a manner that makes the complex understandable. Reference lists point the reader to additional sources of information for each topic. The first edition of The Encyclopedia of Taxation and Tax Policy was selected as an Outstanding Academic Book of the Year (1999) by Choice magazine."--Publisher's website.
Author : OECD
Publisher : OECD Publishing
Page : 276 pages
File Size : 44,9 Mb
Release : 2010-11-29
Category : Electronic
ISBN : 9789264091375
This book shows how city and metropolitan regional governments working in tandem with national governments can change the way we think about responding to climate change.
Author : Richard F. Dye,Richard W. England
Publisher : Lincoln Inst of Land Policy
Page : 32 pages
File Size : 41,6 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 : Jefferey M. Sellers,Marta Arretche,Daniel Kübler,Eran Razin
Publisher : Springer
Page : 278 pages
File Size : 54,9 Mb
Release : 2016-11-26
Category : Political Science
ISBN : 9781137573780
This book undertakes the first systematic, multi-country investigation into how regimes of place equality, consisting of multilevel policies, institutions and governance at multiple scales, influence spatial inequality in metropolitan regions. Extended, diversified metropolitan regions have become the dominant form of human settlement, and disparities among metropolitan places figure increasingly in wider trends toward growing inequality. Regimes of place equality are increasingly critical components of welfare states and territorial administration. They can aggravate disparities in services and taxes, or mitigate and compensate for local differences. The volume examines these regimes in a global sample of eleven democracies, including developed and developing countries on five continents. The analyses reveal new dimensions of efforts to grapple with growing inequality around the world, and a variety of institutional blueprints to address one of the most daunting challenges of twenty-first century governance.
Author : Joan M. Youngman
Publisher : Unknown
Page : 260 pages
File Size : 52,9 Mb
Release : 2016
Category : Local finance
ISBN : 1558443452
The property tax has great strengths, particularly as an independent source of nearly half of all general revenue for local governments. However, it is undermined by inaccurate valuations, preferences that reduce the tax base and raise tax rates, and exaggerated rhetorical attacks. Addressing this situation requires attention to policy, administration, and communication. Tax expert Joan Youngman skillfully considers how to improve the operation of the tax and supply the information missing in public debate. The author 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 : Anonim
Publisher : Unknown
Page : 608 pages
File Size : 48,6 Mb
Release : 2005
Category : Korea (South)
ISBN : UOM:39015066250682
Author : Roy W. Bahl,Jorge Martinez-Vazquez,Joan M. Youngman
Publisher : Lincoln Inst of Land Policy
Page : 370 pages
File Size : 42,9 Mb
Release : 2010
Category : Business & Economics
ISBN : 1558442006
The property tax could be improved in reputation and practice with key policy and administrative reforms, according to Challenging the Conventional Wisdom on the Property Tax, which suggests ways to achieve greater voter confidence and more robust property tax systems in both developed and developing countries. --from publisher description