Download or read book Constitutional Uniformity and Equality in State Taxation written by Wade J. Newhouse and published by . This book was released on 1959 with total page 890 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Constitutional Uniformity and Equity in State Taxation written by Wade J. Newhouse and published by . This book was released on 1959 with total page 853 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Constitutional Uniformity and Equality in State Taxation 2nd Ed written by Newhouse and published by . This book was released on 1984 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Constitutional Uniformity and Equality in State Taxation written by Wade J. Newhouse jr. and published by . This book was released on 1959 with total page 853 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Constitutional Uniformity and Equality in State Taxation 2nd Ed written by and published by . This book was released on 1984 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book State taxation written by J.R. Hellerstein and published by . This book was released on 1998 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: Systematic overview of the law of state taxation. Delineates the principle features of the law of state taxation, with discussion of the statutes, administrative interpretations, and judicial cases that comprise the law of this field. Covers also the historical background of the American state and local tax system; state uniformity and equality requirements; federal constitutional restraints on state taxation; jurisdictional restraints on state taxation; and apportionment and allocation of the tax base.
Download or read book Provisions of the State Constitutions Relating to Taxation written by United States. Congress. Internal Revenue Taxation Joint Committee and published by . This book was released on 1938 with total page 198 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Hellerstein Hellerstein State Taxation written by J.R. Hellerstein and published by . This book was released on 2001 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: Systematic overview of the law of state taxation. Delineates the principle features of the law of state taxation, with discussion of the statutes, administrative interpretations, and judicial cases that comprise the law of this field. Covers also the historical background of the American state and local tax system; state uniformity and equality requirements; federal constitutional restraints on state taxation; jurisdictional restraints on state taxation; and apportionment and allocation of the tax base.
Download or read book The Scope for Uniformity in State Tax Systems written by Richard Anthony Girard and published by . This book was released on 1935 with total page 236 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book State and Local Taxation written by Jerome R. Hellerstein and published by . This book was released on 1952 with total page 904 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book State and Local Taxation written by Walter Hellerstein and published by . This book was released on 2014 with total page 1060 pages. Available in PDF, EPUB and Kindle. Book excerpt: "The 10th edition of the casebook takes account of the key developments in the law of state and local taxation over the past several years. It continues to reflect the fundamental restructuring and "facelift" of the materials that we undertook in the 9th edition in which we reorganized the materials to focus first on the constitutional underpinnings of state and local taxes (jurisdictional limitations, interstate and foreign commerce limitations, and uniformity and equality limitations) before exploring, in the second part of the book, the major state and local taxes (personal and corporate income taxes, sales taxes, and property taxes)". -- PREFACE.
Download or read book The Interpretation of Constitutional Mandates for Uniformity of State Taxation written by Chester George Elias (Jr.) and published by . This book was released on 1964 with total page 270 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book State local Tax Equity an Empirical Analysis of the Fifty States written by Donald Phares and published by . This book was released on 1973 with total page 216 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book A Good Tax written by Joan Youngman and published by . This book was released on 2016 with total page 260 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.
Download or read book Assessing the Theory and Practice of Land Value Taxation written by Richard F. Dye and published by Lincoln Inst of Land Policy. This book was released on 2010 with total page 32 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.
Download or read book Taxation and Democracy written by Sven Steinmo and published by Yale University Press. This book was released on 1993-01-01 with total page 304 pages. Available in PDF, EPUB and Kindle. Book excerpt: Examining the structure, politics and historic development of taxation in several countries, this book compares three quite different political democracies. It provides an account of the ways these democracies have financed their welfare programs despite w
Download or read book The Taxation of Franchises written by William Meade Fletcher and published by . This book was released on 1900 with total page 52 pages. Available in PDF, EPUB and Kindle. Book excerpt:
