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 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 The Measurement of State and Local Tax Effort written by Jacob Wilner Sundelson and published by . This book was released on 1944 with total page 148 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 Revenue Revision written by United States. Congress. House. Committee on Ways and Means and published by . This book was released on 1927 with total page 1032 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book The Bulletin of the National Tax Association written by National Tax Association and published by . This book was released on 1923 with total page 302 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Inheritance and Estate Taxes written by Paul Whittier Pinkerton and published by . This book was released on 1926 with total page 1082 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Bulletin Index digest System written by and published by . This book was released on with total page 168 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Hearings written by United States. Congress. House. Committee on Ways and Means and published by . This book was released on 1927 with total page 1032 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 United States Inheritance and Transfer Taxes written by Joseph Fitz Randolph and published by . This book was released on 1917 with total page 264 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 Digest of Decisions of the Federal and State Courts Construing the Federal Estate Tax Acts from 1916 to 1921 Inclusive written by United States. Internal Revenue Service and published by . This book was released on 1924 with total page 48 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book State and Local Taxation of Banks Part III Apendixes to a Report of a Study Under Public Law 91 156 written by United States. Congress. Senate. Committee on Banking, Housing, and Urban Affairs 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 Bulletin Index digest System written by United States. Internal Revenue Service and published by . This book was released on 1953 with total page 596 pages. Available in PDF, EPUB and Kindle. Book excerpt: Contains the Finding List and Digests for all tax matters of a permanent nature published in the Internal Revenue Bulletin.

Download or read book Bulletin Index digest System Service 2 Estate and Gift Tax written by and published by . This book was released on 1953 with total page 172 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Internal Revenue Cumulative Bulletin written by United States. Internal Revenue Service and published by . This book was released on 1968 with total page 378 pages. Available in PDF, EPUB and Kindle. Book excerpt: