A Good Tax PDF Download
Are you looking for read ebook online? Search for your book and save it on your Kindle device, PC, phones or tablets. Download A Good Tax PDF full book. Access full book title A Good Tax by Joan Youngman. Download full books in PDF and EPUB format.
Author: Joan Youngman
Publisher:
ISBN: 9781558443426
Category : Local finance
Languages : en
Pages : 260
Get Book Here
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.
Author: Joan Youngman
Publisher:
ISBN: 9781558443426
Category : Local finance
Languages : en
Pages : 260
Get Book Here
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.
Author: Bihar and Orissa. Board of Revenue
Publisher:
ISBN:
Category : Land
Languages : en
Pages : 554
Get Book Here
Book Description
Author:
Publisher:
ISBN:
Category : Land revenue taxation
Languages : en
Pages : 78
Get Book Here
Book Description
Author: Burma. Land Revenue Dept
Publisher:
ISBN:
Category :
Languages : en
Pages : 254
Get Book Here
Book Description
Author: Bihar and Orissa (India). Board of Revenue
Publisher:
ISBN:
Category :
Languages : en
Pages : 316
Get Book Here
Book Description
Author: Bihar and Orissa. Board of Revenue
Publisher:
ISBN:
Category : Land value taxation
Languages : en
Pages : 98
Get Book Here
Book Description
Author: Bengal (India). Revenue Department
Publisher:
ISBN:
Category :
Languages : en
Pages : 276
Get Book Here
Book Description
Author: Assam. Land Revenue Department
Publisher:
ISBN:
Category : Land use
Languages : en
Pages : 68
Get Book Here
Book Description
Author: Punjab (India)
Publisher:
ISBN:
Category :
Languages : en
Pages : 146
Get Book Here
Book Description
Author: Richard F. Dye
Publisher: Lincoln Inst of Land Policy
ISBN: 9781558442047
Category : Political Science
Languages : en
Pages : 32
Get Book Here
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.
