California State Publications

California State Publications PDF Author: California State Library
Publisher:
ISBN:
Category : California
Languages : en
Pages : 490

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Journal of the Senate of the State of California

Journal of the Senate of the State of California PDF Author: California. Legislature. Senate
Publisher:
ISBN:
Category : California
Languages : en
Pages : 668

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California State Publications

California State Publications PDF Author: California State Library
Publisher:
ISBN:
Category : California
Languages : en
Pages : 490

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RM-

RM- PDF Author: Council of State Governments
Publisher:
ISBN:
Category : State governments
Languages : en
Pages : 56

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The California Handbook

The California Handbook PDF Author:
Publisher:
ISBN:
Category : California
Languages : en
Pages : 596

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Natural Resource Economics

Natural Resource Economics PDF Author: S. V. Ciriacy-Wantrup
Publisher: Routledge
ISBN: 0429717776
Category : Business & Economics
Languages : en
Pages : 299

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This volume was assembled by two of Dr. Wantrup's students as a complement to his textbook, Resource Conservation: Economics and Policies. Wantrup's ideas on conservation economics continued to evolve in ways that were never fully reflected in that text, and although for the student of natural resource economics it is still essential reading, to st

Journal of the Senate, Legislature of the State of California

Journal of the Senate, Legislature of the State of California PDF Author: California. Legislature. Senate
Publisher:
ISBN:
Category : California
Languages : en
Pages : 664

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Selected Water Resources Abstracts

Selected Water Resources Abstracts PDF Author:
Publisher:
ISBN:
Category : Hydrology
Languages : en
Pages : 800

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State and Local Revenue Potential

State and Local Revenue Potential PDF Author: Southern Regional Education Board
Publisher:
ISBN:
Category : Revenue
Languages : en
Pages :

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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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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.

Timber Taxation in the States

Timber Taxation in the States PDF Author: James K. Wead
Publisher:
ISBN:
Category : Forest products
Languages : en
Pages : 64

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