Download or read book Proposed Constitutional Amendment relating to Fifty Per Cent Assessment on Taxable Property written by and published by . This book was released on 1934 with total page 12 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Argument in Favor of the Proposed Constitutional Amendment Permitting the General Court to Classify Property for the Purpose of Taxation written by Charles Jesse Bullock and published by . This book was released on 1909 with total page 66 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 About 15 communities currently use this type of tax program, while others tried and rescinded it.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 Journal of the Assembly During the Session of the Legislature of the State of California written by California. Legislature. Assembly and published by . This book was released on 1925 with total page 2768 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book United States Steel Corporation written by United States. Congress. House. Committee on Investigation of United States Steel Corporation and published by . This book was released on 1912 with total page 548 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Debates and Proceedings of the Constitutional Convention of the State of California Convened at the City of Sacramento Saturday September 28 1978 written by California and published by . This book was released on 1880 with total page 648 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book The Commercial and Financial Chronicle written by and published by . This book was released on 1925 with total page 1338 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book California Taxpayers Journal written by and published by . This book was released on 1917 with total page 518 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book California Taxpapers Journal written by and published by . This book was released on 1917 with total page 564 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book The Timberman written by and published by . This book was released on 1912 with total page 778 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Real Estate Record and Builders Guide written by and published by . This book was released on 1915 with total page 1540 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book The Commercial Financial Chronicle written by and published by . This book was released on 1924 with total page 1458 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Commercial and Financial Chronicle Bankers Gazette Commercial Times Railway Monitor and Insurance Journal written by and published by . This book was released on 1911 with total page 1442 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book System of Taxation of Maryland New Jersey New York Ohio Pennsylvania Virginia written by William Henry Wolfe (Jr.) and published by . This book was released on 1908 with total page 68 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Illinois Journal of Commerce written by and published by . This book was released on 1919 with total page 182 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book The Role of the States in Strengthening the Property Tax written by United States. Advisory Commission on Intergovernmental Relations and published by . This book was released on 1963 with total page 416 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Research Report written by and published by . This book was released on 1967 with total page 372 pages. Available in PDF, EPUB and Kindle. Book excerpt: