The Valuation of Urban Realty for Purposes of Taxation

The Valuation of Urban Realty for Purposes of Taxation PDF Author: Willford Isbell King
Publisher:
ISBN:
Category : Land use
Languages : en
Pages : 122

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The Valuation of Urban Realty for Purposes of Taxation

The Valuation of Urban Realty for Purposes of Taxation PDF Author: Willford Isbell King
Publisher:
ISBN:
Category : Land use
Languages : en
Pages : 122

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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.

Urban Property Tax Reform

Urban Property Tax Reform PDF Author: William R. Dillinger
Publisher: World Bank Publications
ISBN: 9780821320655
Category : Business & Economics
Languages : en
Pages : 68

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Book Description
This report adresses the policy and administrative constraints on property tax. It discusses institutional issues and strategies for reform and the steps required to address these underlying constraints on peformance of the tax. (Adapté du résumé).

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.

The Valuation of Urban Realty for Purposes of Taxation

The Valuation of Urban Realty for Purposes of Taxation PDF Author: Willford Isbell King
Publisher: Palala Press
ISBN: 9781346405551
Category :
Languages : en
Pages : 124

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Book Description
This work has been selected by scholars as being culturally important, and is part of the knowledge base of civilization as we know it. This work was reproduced from the original artifact, and remains as true to the original work as possible. Therefore, you will see the original copyright references, library stamps (as most of these works have been housed in our most important libraries around the world), and other notations in the work.This work is in the public domain in the United States of America, and possibly other nations. Within the United States, you may freely copy and distribute this work, as no entity (individual or corporate) has a copyright on the body of the work.As a reproduction of a historical artifact, this work may contain missing or blurred pages, poor pictures, errant marks, etc. Scholars believe, and we concur, that this work is important enough to be preserved, reproduced, and made generally available to the public. We appreciate your support of the preservation process, and thank you for being an important part of keeping this knowledge alive and relevant.

Proceedings of the ... Annual Conference Under the Auspices of the National Tax Association

Proceedings of the ... Annual Conference Under the Auspices of the National Tax Association PDF Author: National Tax Association
Publisher:
ISBN:
Category : Finance, Public
Languages : en
Pages : 472

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Book Description
Each volume beginning with volume 2, includes list of papers published in preceding volumes.

Publications of the Educational Finance Inquiry.

Publications of the Educational Finance Inquiry. PDF Author: Educational Finance Inquiry Commission
Publisher:
ISBN:
Category : Education
Languages : en
Pages : 184

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Publications

Publications PDF Author: Educational Finance Inquiry Commission
Publisher:
ISBN:
Category : Education
Languages : en
Pages : 804

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The Financing of Public Schools in the State of Illinois

The Financing of Public Schools in the State of Illinois PDF Author: Educational finance inquiry commission
Publisher:
ISBN:
Category : Education
Languages : en
Pages : 184

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Pepper and Lewis' New Digest

Pepper and Lewis' New Digest PDF Author: George Wharton Pepper
Publisher:
ISBN:
Category : Law reports, digests, etc
Languages : en
Pages : 528

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