Constitutional Uniformity and Equality in State Taxation

Constitutional Uniformity and Equality in State Taxation PDF Author: Wade J. Newhouse
Publisher:
ISBN:
Category : Taxation
Languages : en
Pages : 890

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Constitutional Uniformity and Equality in State Taxation

Constitutional Uniformity and Equality in State Taxation PDF Author: Wade J. Newhouse
Publisher:
ISBN:
Category : Taxation
Languages : en
Pages : 890

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State Taxation

State Taxation PDF Author: Jerome R. Hellerstein
Publisher:
ISBN: 9780791336496
Category : Taxation
Languages : en
Pages : 0

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A Treatise on the Law of Taxation

A Treatise on the Law of Taxation PDF Author: Thomas McIntyre Cooley
Publisher:
ISBN:
Category : Taxation
Languages : en
Pages : 812

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A Good Tax

A Good Tax PDF Author: Joan Youngman
Publisher:
ISBN: 9781558443426
Category : Local finance
Languages : en
Pages : 260

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Book Description
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.

Assessing the Theory and Practice of Land Value Taxation

Assessing the Theory and Practice of Land Value Taxation PDF Author: Richard F. Dye
Publisher: Lincoln Inst of Land Policy
ISBN: 9781558442047
Category : Political Science
Languages : en
Pages : 32

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Book Description
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.

Taxation and Democracy

Taxation and Democracy PDF Author: Sven Steinmo
Publisher: Yale University Press
ISBN: 9780300067217
Category : Political Science
Languages : en
Pages : 304

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Book Description
Examining the structure, politics and historic development of taxation in several countries, this book compares three quite different political democracies. It provides an account of the ways these democracies have financed their welfare programs despite w

The Federalist Papers

The Federalist Papers PDF Author: Alexander Hamilton
Publisher: Read Books Ltd
ISBN: 1528785878
Category : History
Languages : en
Pages : 420

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Book Description
Classic Books Library presents this brand new edition of “The Federalist Papers”, a collection of separate essays and articles compiled in 1788 by Alexander Hamilton. Following the United States Declaration of Independence in 1776, the governing doctrines and policies of the States lacked cohesion. “The Federalist”, as it was previously known, was constructed by American statesman Alexander Hamilton, and was intended to catalyse the ratification of the United States Constitution. Hamilton recruited fellow statesmen James Madison Jr., and John Jay to write papers for the compendium, and the three are known as some of the Founding Fathers of the United States. Alexander Hamilton (c. 1755–1804) was an American lawyer, journalist and highly influential government official. He also served as a Senior Officer in the Army between 1799-1800 and founded the Federalist Party, the system that governed the nation’s finances. His contributions to the Constitution and leadership made a significant and lasting impact on the early development of the nation of the United States.

The Law of Taxation

The Law of Taxation PDF Author: Thomas McIntyre Cooley
Publisher:
ISBN:
Category : Taxation
Languages : en
Pages : 968

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Constitutional Uniformity and Equality in State Taxation (2nd Ed.)

Constitutional Uniformity and Equality in State Taxation (2nd Ed.) PDF Author: Newhouse
Publisher:
ISBN:
Category :
Languages : en
Pages :

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Essays in Taxation

Essays in Taxation PDF Author: Edwin Robert Anderson Seligman
Publisher:
ISBN:
Category : Law
Languages : en
Pages : 830

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