Download or read book Economic Aspects of Australian Land Taxation written by John Manson Garland and published by . This book was released on 1934 with total page 236 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Economics aspects of Australian land taxation written by J. M. Garland and published by . This book was released on 1934 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Economic Aspects of Land Taxation in Australia written by J. M. Garland and published by . This book was released on 1931 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Land and Building Taxes written by Arthur P. Becker and published by Madison : University of Wisconsin Press. This book was released on 1969 with total page 348 pages. Available in PDF, EPUB and Kindle. Book excerpt: "Proceedings of a symposium sponsored by the Committee on Taxation, Resources and Economic Development (TRED)."--T.p.

Download or read book The Assessment of Land Value written by Daniel Mark Holland and published by . This book was released on 1970 with total page 316 pages. Available in PDF, EPUB and Kindle. Book excerpt:

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 The Taxation of Land Value written by Yetta Scheftel and published by . This book was released on 1916 with total page 516 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Land Value Taxation written by Richard F. Dye and published by . This book was released on 2009 with total page 252 pages. Available in PDF, EPUB and Kindle. Book excerpt: "Provides historical, economic, political and legal perspectives for understanding the many issues surrounding land taxation." - cover.

Download or read book The Economic Impact of Reducing State Taxes on Property written by and published by . This book was released on 2000 with total page 102 pages. Available in PDF, EPUB and Kindle. Book excerpt: Prepared for the Real Estate Institute of Australia by Access Economics.

Download or read book Land and Taxation written by Nicolaus Tideman and published by Georgist Paradigm. This book was released on 1994 with total page 192 pages. Available in PDF, EPUB and Kindle. Book excerpt: Theoretical contributions by various authors concerning principles of land rights and public finance, integrating economic efficiency and social justice.

Download or read book The Tax Systems of Australasia written by James Henry Gilbert and published by . This book was released on 1943 with total page 184 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book The Economic Effects of Taxing Land Values written by Mary Elizabeth Edwards and published by . This book was released on 19?? with total page 163 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Property Tax Reform Implications for Housing Prices and Economic Productivity written by Jason Nassios and published by . This book was released on 2022-06-09 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: Australia has high housing prices by world standards. Australian state and local governments also have a high reliance on a variety of property taxes. This has generated calls for state tax reform. However, with property prices high, a concern of policy makers is that property tax reform might push house prices higher still. We investigate the effects of seventeen property tax reform options, with a particular focus on potential trade-offs between efficiency benefits and house price impacts.

Download or read book Housing and Taxation written by Judith Yates and published by . This book was released on 1994 with total page 48 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Decentralising Tax Revenues written by Peter D. Groenewegen and published by . This book was released on 1991 with total page 40 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Taxes on Immovable Property written by Organisation for Economic Co-operation and Development. Committee on Fiscal Affairs and published by Paris, France : Organisation for Economic Co-operation and Development ; [Washington, D.C. : Sales agents, OECD Publications and Information Center]. This book was released on 1983 with total page 212 pages. Available in PDF, EPUB and Kindle. Book excerpt: Survey of taxes on immovable property. Reviews the major policy issues raised in the taxation of land and buildings and compares the main provision of property tax systems in 15 OECD Member countries.

Download or read book The Spatial Effects of National Taxes in a Federal Economy written by Jeffrey D. Petchey and published by . This book was released on 2001 with total page 24 pages. Available in PDF, EPUB and Kindle. Book excerpt: