Download or read book The Land Tax in China written by Han Liang Huang and published by . This book was released on 1918 with total page 188 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 About 15 communities currently use this type of tax program, while others tried and rescinded it.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 Metropolitan Library Record written by Peking National Library and published by . This book was released on 1928 with total page 188 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book The Subject Index to Periodicals written by and published by . This book was released on 1920 with total page 410 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Foreign Diplomacy in China 1894 1900 written by Philip Joseph and published by Routledge. This book was released on 2018-10-10 with total page 370 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book, first published in 1928, examines the first diplomatic contacts between China and the West. China had not always been isolated from the Western world, as travellers had visited China in the Middle Ages, but it was not until the end of the eighteenth century that efforts were first made to establish regular relations with China. This book traces the development of diplomatic relations from the Treaty of Nanking in 1842 to the start of the twentieth century.
Download or read book Miscellaneous Publication written by and published by . This book was released on 1938 with total page 1514 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book The Statesman s Year book written by Frederick Martin and published by . This book was released on 1922 with total page 1592 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Books of 1912 written by and published by . This book was released on 1922 with total page 992 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Historical Farmland in China During 1661 1980 written by Xiaobin Jin and published by Springer. This book was released on 2017-12-15 with total page 147 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book explores various approaches to reconstruct the spatial and temporal distribution of historical farmland in China. The book contains background information about political regimes, economic and social development, population changes and land resource utilization in the past 300 years in China. A literature review focuses on the assumptions, methodologies and models of reconstructing historical land-use datasets while addresses accuracy evaluation issues. Historical population size, its growth rate, and the evolution of spatial-temporal patterns of farmland in China have also been discussed. Almost all available historical data about farmland such as historical documents, archives, taxation records, statistics and research outcomes have been collected to reconstruct the amount of historical farmland. With a few principles and assumptions, a delicate Cellular Automaton (CA) and Multi-Agents (MAS) model based on bottom-up management scheme has been applied to derive the spatial-temporal distribution of farmland with the 1km*1km grid resolution for the period between 1661 and 1980 in China. Suggestions for future studies related to reconstructing historical land-use changes are then provided.
Download or read book Land and Labour in China written by R H Tawney dec'd and published by Taylor & Francis. This book was released on 2024-03-08 with total page 210 pages. Available in PDF, EPUB and Kindle. Book excerpt: First published in 1932 Land and Labour in China is an introductory volume dealing with certain aspects of economic life in China. R. H. Tawney discusses important themes ranging from rural framework, problems of the peasant to the growth of capitalist industry in China
Download or read book Studies in the History of Tax Law Volume 6 written by John Tiley and published by Bloomsbury Publishing. This book was released on 2013-07-31 with total page 568 pages. Available in PDF, EPUB and Kindle. Book excerpt: These are the papers from the 2012 Cambridge Tax Law History Conference revised and reviewed for publication. The papers include new studies of: income tax law rewrite projects 1914–1956; law and administration in capital allowances 1878– 1950; the 'full amount' in income tax legislation; Sir Josiah Stamp and double income tax; early German income tax treaties and laws concerned with double tax avoidance (1869–1908); the policy of the medicine stamp duty; 'Danegeld' – from Danish tribute to English land tax; religion and charity, a historical perspective; 'Plaintive Glitterati'; a collision of accounting and law, dividends from pre-1914 profits in Australia; the history and development of the taxation profession in the UK and Australia; an inquiry into Dutch to British Colonial Malacca 1824–1839; the taxation history of China; taxing bachelors in America: 1895–1939; Dutch Tax reform under Napoleon; and the last decade of estate duty. The Publisher and authors have dedicated this volume to the memory of John Tiley, Emeritus Professor of the Law of Taxation at the University of Cambridge, who died as it was going to press. The Cambridge History of Tax conferences were his idea and he was responsible for their planning. He also edited all six volumes in the series.
Download or read book Subject Index of the Modern Books Acquired by the British Museum in the Years 1916 1920 written by British Museum. Department of Printed Books and published by . This book was released on 1922 with total page 1040 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Public Affairs Information Service Bulletin written by and published by . This book was released on 1919 with total page 532 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Currency Banking and Finance in China written by Frederic Edward Lee and published by . This book was released on 1926 with total page 234 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book The Commonwealth Law Reports written by Australia. High Court and published by . This book was released on 1924 with total page 652 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book The American economic review written by and published by . This book was released on with total page 248 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book State and Economy in Republican China written by William C. Kirby and published by BRILL. This book was released on 2020-08-25 with total page 194 pages. Available in PDF, EPUB and Kindle. Book excerpt: "This manual for students focuses on archival research in the economic and business history of the Republican era (1911–1949). Following a general discussion of archival research and research aids for the Republican period, the handbook introduces the collections of archives in the People’s Republic of China and the Republic of China on Taiwan that contain materials in the areas of economics and business, with data on the history of the archives, descriptions of their holdings, and publications on their collections. The second half of the work consists of guided readings in Republican-era documents, such as government decrees, regulations, and business letters, with complete vocabulary lists and explanations of terms. Also included with the handbook are facsimile reproductions of these documents."
