Author: Robert C. Schmitt
Publisher: University of Hawaii Press
ISBN:
Category : History
Languages : en
Pages : 720
Book Description
Historical Statistics of Hawaii
Author: Robert C. Schmitt
Publisher: University of Hawaii Press
ISBN:
Category : History
Languages : en
Pages : 720
Book Description
Publisher: University of Hawaii Press
ISBN:
Category : History
Languages : en
Pages : 720
Book Description
Official Publications of the Territory of Hawaii, 1900-1959
Author: Hawaii Library Association. Hawaiiana Section
Publisher:
ISBN:
Category : Government publications
Languages : en
Pages : 260
Book Description
Publisher:
ISBN:
Category : Government publications
Languages : en
Pages : 260
Book Description
Income of Hawaii
Author: United States. Office of Business Economics
Publisher:
ISBN:
Category : Income
Languages : en
Pages : 80
Book Description
Publisher:
ISBN:
Category : Income
Languages : en
Pages : 80
Book Description
Statistical Reference Index
Author:
Publisher:
ISBN:
Category : Statistics
Languages : en
Pages : 840
Book Description
Publisher:
ISBN:
Category : Statistics
Languages : en
Pages : 840
Book Description
State Data Book
Author: United States. Rehabilitation Services Administration. Division of Monitoring and Program Analysis. Statistical Analysis and Systems Branch
Publisher:
ISBN:
Category : Rehabilitation
Languages : en
Pages : 56
Book Description
Publisher:
ISBN:
Category : Rehabilitation
Languages : en
Pages : 56
Book Description
Assessing the Theory and Practice of Land Value Taxation
Author: Richard F. Dye
Publisher: Lincoln Inst of Land Policy
ISBN: 9781558442047
Category : Political Science
Languages : en
Pages : 32
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.
Publisher: Lincoln Inst of Land Policy
ISBN: 9781558442047
Category : Political Science
Languages : en
Pages : 32
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.
Directory of Federal Statistics for States and Local Areas
Author: United States. Bureau of the Census
Publisher:
ISBN:
Category : United States
Languages : en
Pages : 692
Book Description
Publisher:
ISBN:
Category : United States
Languages : en
Pages : 692
Book Description
Report to Federal Statistical Agencies
Author: United States. Office of Management and Budget. Statistical Policy Division
Publisher:
ISBN:
Category : United States
Languages : en
Pages : 552
Book Description
Publisher:
ISBN:
Category : United States
Languages : en
Pages : 552
Book Description
Special Analysis of Principal Federal Statistical Programs in the 1961 Budget
Author: United States. Bureau of the Budget
Publisher:
ISBN:
Category : Budget
Languages : en
Pages : 16
Book Description
"A summary of the principal statistical programs of the federal government, show the amounts provided for these programs in 1959 and 1960 and the amounts recommended in the budget for 1961"--Page 3
Publisher:
ISBN:
Category : Budget
Languages : en
Pages : 16
Book Description
"A summary of the principal statistical programs of the federal government, show the amounts provided for these programs in 1959 and 1960 and the amounts recommended in the budget for 1961"--Page 3
Rich States, Poor States
Author: Arthur B. Laffer
Publisher:
ISBN: 9780982231524
Category : Finance, Public
Languages : en
Pages : 164
Book Description
Publisher:
ISBN: 9780982231524
Category : Finance, Public
Languages : en
Pages : 164
Book Description