Author:
Publisher:
ISBN:
Category : Real property
Languages : en
Pages : 64
Book Description
Urban Real Estate Research, 1946-
Author:
Publisher:
ISBN:
Category : Real property
Languages : en
Pages : 64
Book Description
Publisher:
ISBN:
Category : Real property
Languages : en
Pages : 64
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 About 15 communities currently use this type of tax program, while others tried and rescinded it.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.
The Turning Point in Private Law
Author: Ugo Mattei
Publisher: Edward Elgar Publishing
ISBN: 1786435187
Category : Law
Languages : en
Pages : 262
Book Description
Can private law assume an ecological meaning? Can property and contract defend nature? Is tort law an adequate tool for paying environmental damages to future generations? This book explores potential resolutions to these questions, analyzing the evolution of legal thinking in relation to the topics of legal personality, property, contract and tort. In this forward thinking book, Mattei and Quarta suggest a list of basic principles upon which a new, ecological legal system could be based. Taking private law to represent an ally in the defence of our future, they offer a clear characterization of the fundamental legal institutions of common law and civil law, considering the challenges of the Anthropogenic era, technological tools of the Internet era, and the global rise of the commons. Summarizing the fundamental institutions of private law: property rights, legal personality, contract, and tort, the authors reveal the limits of these legal institutions in relation to historical international evolution and their regulation in the contexts of catastrophic ecological issues and technological developments. Engaging and thoughtful, this book will be interesting reading for legal scholars and academics of private law and, in particular, those wishing to understand the role of law when facing technological and ecological challenges.
Publisher: Edward Elgar Publishing
ISBN: 1786435187
Category : Law
Languages : en
Pages : 262
Book Description
Can private law assume an ecological meaning? Can property and contract defend nature? Is tort law an adequate tool for paying environmental damages to future generations? This book explores potential resolutions to these questions, analyzing the evolution of legal thinking in relation to the topics of legal personality, property, contract and tort. In this forward thinking book, Mattei and Quarta suggest a list of basic principles upon which a new, ecological legal system could be based. Taking private law to represent an ally in the defence of our future, they offer a clear characterization of the fundamental legal institutions of common law and civil law, considering the challenges of the Anthropogenic era, technological tools of the Internet era, and the global rise of the commons. Summarizing the fundamental institutions of private law: property rights, legal personality, contract, and tort, the authors reveal the limits of these legal institutions in relation to historical international evolution and their regulation in the contexts of catastrophic ecological issues and technological developments. Engaging and thoughtful, this book will be interesting reading for legal scholars and academics of private law and, in particular, those wishing to understand the role of law when facing technological and ecological challenges.
The Law Times
Author:
Publisher:
ISBN:
Category : Law
Languages : en
Pages : 524
Book Description
Publisher:
ISBN:
Category : Law
Languages : en
Pages : 524
Book Description
The Law Journal
Author:
Publisher:
ISBN:
Category : Bankruptcy
Languages : en
Pages : 876
Book Description
Publisher:
ISBN:
Category : Bankruptcy
Languages : en
Pages : 876
Book Description
Journal of the House of Representatives of the United States
Author: United States. Congress. House
Publisher:
ISBN:
Category : Legislation
Languages : en
Pages : 1064
Book Description
Some vols. include supplemental journals of "such proceedings of the sessions, as, during the time they were depending, were ordered to be kept secret, and respecting which the injunction of secrecy was afterwards taken off by the order of the House."
Publisher:
ISBN:
Category : Legislation
Languages : en
Pages : 1064
Book Description
Some vols. include supplemental journals of "such proceedings of the sessions, as, during the time they were depending, were ordered to be kept secret, and respecting which the injunction of secrecy was afterwards taken off by the order of the House."
The Farmer's Magazine
Author:
Publisher:
ISBN:
Category : Agriculture
Languages : en
Pages : 610
Book Description
Publisher:
ISBN:
Category : Agriculture
Languages : en
Pages : 610
Book Description
A Treatise on State and Federal Control of Persons and Property in the United States
Author: Christopher Gustavus Tiedeman
Publisher:
ISBN:
Category : Antitrust law
Languages : en
Pages : 642
Book Description
Publisher:
ISBN:
Category : Antitrust law
Languages : en
Pages : 642
Book Description
British Farmer's Magazine
Author:
Publisher:
ISBN:
Category : Agriculture
Languages : en
Pages : 820
Book Description
Publisher:
ISBN:
Category : Agriculture
Languages : en
Pages : 820
Book Description
Journals of the House of Lords, Beginning Anno Primo Henrici Octavi
Author: Great Britain. Parliament. House of Lords
Publisher:
ISBN:
Category : Great Britain
Languages : en
Pages : 836
Book Description
Publisher:
ISBN:
Category : Great Britain
Languages : en
Pages : 836
Book Description