Download or read book Review of Oregon s Property Tax Exemption for Literary Charitable and Scientific Institutions written by and published by . This book was released on 2017 with total page 78 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Exemption of the Real Estate of Literary Benevolent Charitable and Scientific Institutions Occupied by Their Officers written by Samuel Hoar and published by . This book was released on with total page 16 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book State Tax Review written by and published by . This book was released on 1989 with total page 1078 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Biennial Report and Opinions of the Attorney General of the State of Oregon written by Oregon. Department of Justice and published by . This book was released on 1924 with total page 898 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Oregon Law Review written by and published by . This book was released on 1962 with total page 380 pages. Available in PDF, EPUB and Kindle. Book excerpt: Vol. 1-14 include the proceedings of the Oregon Bar Association, previously issued separately as: Proceedings of the Oregon Bar Association at its ... annual meeting.
Download or read book The Commonwealth Review written by and published by . This book was released on 1940 with total page 456 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Unrelated business income tax written by United States. Congress. House. Committee on Ways and Means. Subcommittee on Oversight and published by . This book was released on 1988 with total page 984 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Reports of Cases Decided in the Oregon Tax Court written by Oregon. Tax Court and published by . This book was released on 1967 with total page 608 pages. Available in PDF, EPUB and Kindle. Book excerpt: Vol. 1- include separately paged section: Rules of the Oregon Tax Court.
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 Commonwealth Review of the University of Oregon written by and published by . This book was released on 1941 with total page 470 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book The Commonwealth review of the University of Oregon written by and published by . This book was released on 1939 with total page 656 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Housing the Continuing Problem written by United States. National Resources Planning Board and published by . This book was released on 1940 with total page 240 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Property tax Exemption for Charities written by Evelyn Brody and published by The Urban Insitute. This book was released on 2002 with total page 440 pages. Available in PDF, EPUB and Kindle. Book excerpt: Contributors in municipal studies, law, and philanthropic studies discuss property-tax exemption for charities and how public perception on property-owning charities differs from reality. They survey the legal and political landscape of property-tax exemption for nonprofit organizations, examine the development of the current structure of nonprofit property-tax exemption and its legal rationales, and assess mechanisms adopted by local municipalities to offset some of the revenue lost because of exempt properties. Material originated at the December 1997 26th Annual Conference of the Association for Research on Nonprofit Organizations and Voluntary Action. Annotation copyrighted by Book News, Inc., Portland, OR.
Download or read book Administration s Change in Federal Policy Regarding the Tax Status of Racially Discriminatory Private Schools written by United States. Congress. House. Committee on Ways and Means and published by . This book was released on 1982 with total page 712 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Cumulative List of Organizations Described in Section 170 c of the Internal Revenue Code of 1986 written by and published by . This book was released on 1987 with total page 1490 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Cumulative List of Organizations Described in Section 170 c of the Internal Revenue Code of 1954 written by United States. Internal Revenue Service and published by . This book was released on 1990 with total page 836 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Paper Trade Journal written by and published by . This book was released on 1926 with total page 1858 pages. Available in PDF, EPUB and Kindle. Book excerpt:
