Download or read book Property Tax Assessment Reforms in Other States Since June 1975 written by Charles L. Minert and published by . This book was released on 1976 with total page 14 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book The President s 1978 Tax Reduction and Reform Proposals written by United States. Congress. House. Committee on Ways and Means and published by . This book was released on 1978 with total page 990 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Legislative Research Checklist written by Council of State Governments and published by . This book was released on 1976 with total page 216 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book The International Assessor written by and published by . This book was released on 1977 with total page 578 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book The President s 1978 Tax Reduction and Reform Proposals written by United States. Congress. House. Committee on Ways and Means and published by . This book was released on 1978 with total page 970 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book State Actions 1974 written by United States. Advisory Commission on Intergovernmental Relations and published by . This book was released on 1975 with total page 68 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 Tax Reform and Municipal Finance with Emphasis on Proposition 13 written by Edward Duensing and published by . This book was released on 1979 with total page 28 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Small Business Tax Reform written by United States. Congress. Senate. Select Committee on Small Business and published by . This book was released on 1975 with total page 1810 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Publications of the State of Illinois written by and published by . This book was released on 1985 with total page 428 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 Publications of the State of Illinois written by Illinois. Office of Secretary of State and published by . This book was released on 1976 with total page 164 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Monthly Checklist of State Publications written by Library of Congress. Exchange and Gift Division and published by . This book was released on 1977 with total page 518 pages. Available in PDF, EPUB and Kindle. Book excerpt: June and Dec. issues contain listings of periodicals.

Download or read book State Action on Local Problems 1970 written by United States. Advisory Commission on Intergovernmental Relations and published by . This book was released on 1971 with total page 470 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Problems of Government written by and published by . This book was released on with total page 286 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book State and Local Ratio Studies Property Tax Assessment and Transfer Taxes written by and published by . This book was released on 1980 with total page 64 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book State Actions written by United States. Advisory Commission on Intergovernmental Relations and published by . This book was released on 1972 with total page 442 pages. Available in PDF, EPUB and Kindle. Book excerpt: