Download or read book A Report on the Tax Survey written by Iowa. State Planning Board and published by . This book was released on 1937 with total page 112 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Rethinking Property Tax Incentives for Business written by Daphne A. Kenyon and published by . This book was released on 2012 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: The use of property tax incentives for business by local governments throughout the United States has escalated over the last 50 years. While there is little evidence that these tax incentives are an effective instrument to promote economic development, they cost state and local governments $5 to $10 billion each year in forgone revenue. Three major obstacles can impede the success of property tax incentives as an economic development tool. First, incentives are unlikely to have a significant impact on a firm's profitability since property taxes are a small part of the total costs for most businesses--averaging much less than 1 percent of total costs for the U.S. manufacturing sector. Second, tax breaks are sometimes given to businesses that would have chosen the same location even without the incentives. When this happens, property tax incentives merely deplete the tax base without promoting economic development. Third, widespread use of incentives within a metropolitan area reduces their effectiveness, because when firms can obtain similar tax breaks in most jurisdictions, incentives are less likely to affect business location decisions. This report reviews five types of property tax incentives and examines their characteristics, costs, and effectiveness: property tax abatement programs; tax increment finance; enterprise zones; firm-specific property tax incentives; and property tax exemptions in connection with issuance of industrial development bonds. Alternatives to tax incentives should be considered by policy makers, such as customized job training, labor market intermediaries, and business support services. State and local governments also can pursue a policy of broad-based taxes with low tax rates or adopt split-rate property taxation with lower taxes on buildings than land.State policy makers are in a good position to increase the effectiveness of property tax incentives since they control how local governments use them. For example, states can restrict the use of incentives to certain geographic areas or certain types of facilities; publish information on the use of property tax incentives; conduct studies on their effectiveness; and reduce destructive local tax competition by not reimbursing local governments for revenue they forgo when they award property tax incentives.Local government officials can make wiser use of property tax incentives for business and avoid such incentives when their costs exceed their benefits. Localities should set clear criteria for the types of projects eligible for incentives; limit tax breaks to mobile facilities that export goods or services out of the region; involve tax administrators and other stakeholders in decisions to grant incentives; cooperate on economic development with other jurisdictions in the area; and be clear from the outset that not all businesses that ask for an incentive will receive one.Despite a generally poor record in promoting economic development, property tax incentives continue to be used. The goal is laudable: attracting new businesses to a jurisdiction can increase income or employment, expand the tax base, and revitalize distressed urban areas. In a best case scenario, attracting a large facility can increase worker productivity and draw related firms to the area, creating a positive feedback loop. This report offers recommendations to improve the odds of achieving these economic development goals.
Download or read book Summary of State Government Finances in written by and published by . This book was released on 1941 with total page 314 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Report of the Sub committees on the Homestead Exemption Proposal and Taxation written by Utah. Committee to Study Operations of State Government and published by . This book was released on 1936 with total page 182 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book The Property Tax and Local Autonomy written by Michael E. Bell and published by Lincoln Inst of Land Policy. This book was released on 2010 with total page 299 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book examines the issues and consequences of a declining property tax base with respect to local government autonomy. Some of the nation's leading scholars provide their views on how the property tax effects intergovernmental relations, local autonomy, and education finance. --from publisher description
Download or read book The Cost Effectiveness of 22 Approaches for Raising Student Achievement written by Stuart S. Yeh and published by IAP. This book was released on 2011-03-01 with total page 246 pages. Available in PDF, EPUB and Kindle. Book excerpt: As a consequence of the federal "No Child Left Behind" (NCLB) law, there is tremendous pressure on school principals, teachers, school superintendents, district staff, state departments of education and governors to maximize the increase in student achievement that is obtained with every dollar of expenditure. Currently, teachers are forced to rely on extremely inefficient approaches that take enormous amounts of time, both during the school day and throughout the K-12 learning years. This is experienced in terms of the reduced time that is available to teach subjects other than math and reading, as schools resort to double periods of math, double periods of reading, and enormous amounts of remedial instruction that directly reduce the time available for other subjects including science, art, and music. In contrast, this book suggests that student achievement may be increased in a way that is not only cost-effective in dollar terms, but efficient in the sense that it does not rely on unusual investments in the time required to obtain results. The book draws upon a wealth of cost-effectiveness data to dispel common notions about "what works" in addressing the achievement gap: increased expenditure per pupil, charter schools, voucher programs, increased educational accountability, class size reduction, comprehensive school reform, increased teacher salaries, more selective teacher recruitment, the use of "value-added" methods to measure and reward teacher performance, the use of National Board teacher certification to identify high-performing teachers, and a host of other approaches.
Download or read book Water Code written by Texas and published by . This book was released on 1972 with total page 548 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Aging written by and published by . This book was released on 1978 with total page 646 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Monograph written by University of Georgia. Institute for the Study of Georgia Problems and published by . This book was released on 1938 with total page 378 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Economic Library List written by United States. Bureau of Agricultural Economics. Library and published by . This book was released on 1939 with total page 702 pages. Available in PDF, EPUB and Kindle. Book excerpt: A series of lists to be compiled from time to time which are designed to be less comprehensive than those issued in the series Agricultural economics bibliography. cf. p.1. of no. 1.
Download or read book Economic Library List written by and published by . This book was released on with total page 256 pages. Available in PDF, EPUB and Kindle. Book excerpt: A series of lists to be compiled from time to time which are designed to be less comprehensive than those issued in the series Agricultural economics bibliography.
Download or read book Property Tax Reform in Developing Countries written by Jay K. Rosengard and published by Springer Science & Business Media. This book was released on 2012-12-06 with total page 226 pages. Available in PDF, EPUB and Kindle. Book excerpt: Property Tax Reform in Developing Countries provides a conceptual framework for property tax reform with the intention of making the most compelling argument possible to persuade the reader as to its validity. The text claims that a model for property tax reform in developing countries is derived from a theoretical distillation of empirical experience. The primary objective of this study is to establish, through logic, theory and observation: what constitutes a good property tax system, for whom, and under what conditions; why such a system works; and how inferior systems can be upgraded to approximate well-functioning systems. Property Tax Reform in Developing Countries develops its examination in three stages. First, a conceptual framework is presented for the formulation, implementation, and evaluation of property tax reform in developing countries. Second, attempts to reform property taxation in four developing countries are examined in detail. Finally, the results of the reform efforts described in the four case studies are evaluated and guidelines for reform are offered. The study concludes with specific recommendations for reforming property tax systems in developing countries, based on the conceptual framework and synthesizing lessons of the case studies.
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 The Assessment of Real Estate written by Lawson Purdy and published by . This book was released on 1923 with total page 24 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Property Tax Assessment Limits written by Mark Haveman and published by . This book was released on 2008 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: This policy focus report examines options that exist for timely and efficient aid to needy taxpayers, including circuit breaker programs that reduce taxes based on income level; truth in taxation measures; deferral options on property tax payments; partial exemptions on owner-occupied or homestead properties; and classified tax rates.
Download or read book Financial Statistics of States written by United States. Bureau of the Census and published by . This book was released on 1945 with total page 628 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Agricultural Finance Review written by and published by . This book was released on 1938 with total page 826 pages. Available in PDF, EPUB and Kindle. Book excerpt:
