Download or read book Property Taxes and Land Use Patterns in Australia and New Zealand written by Archibald Mulford Woodruff and published by . This book was released on 1965 with total page 62 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Taxation and Development written by Carol S. Meyers and published by . This book was released on 1968 with total page 58 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Technical Aspects of the District s Tax System written by and published by . This book was released on 1978 with total page 588 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Land and the City written by Philip Kivell and published by Routledge. This book was released on 2002-11 with total page 238 pages. Available in PDF, EPUB and Kindle. Book excerpt: First Published in 2004. Routledge is an imprint of Taylor & Francis, an informa company.

Download or read book Hearings Reports and Prints of the House Committee on the District of Columbia written by United States. Congress. House. Committee on the District of Columbia and published by . This book was released on 1977 with total page 1096 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 Reports and Documents written by United States. Congress and published by . This book was released on with total page 560 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book World Bank Staff Occasional Papers written by and published by . This book was released on 1968 with total page 756 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Land Value Taxation and Urban Land Use Planning written by Susan L. Roakes and published by . This book was released on 1988 with total page 38 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Property Taxation and the Finance of Education written by Richard Wadsworth Lindholm and published by University of Wisconsin Press. This book was released on 1974 with total page 358 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book State and Local Tax Revolt written by Dean C. Tipps and published by Transaction Publishers. This book was released on 1980-01-01 with total page 386 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book The Property Tax Problems and Potentials written by Alfred Grether Buehler and published by . This book was released on 1967 with total page 512 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book National Tax Journal written by and published by . This book was released on 1974 with total page 742 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Ekistics written by and published by . This book was released on 1967-07 with total page 566 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book CPL Bibliography written by Council of Planning Librarians and published by . This book was released on 1988 with total page 276 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Report written by Maryland. Legislative Council. Committee on Taxation and Fiscal Matters and published by . This book was released on 1967 with total page 914 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book The Effect on Housing Quality of Replacing Property by Site value Taxation written by Ellen P. Tanzer and published by . This book was released on 1979 with total page 216 pages. Available in PDF, EPUB and Kindle. Book excerpt: