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 Real Property Tax Planning written by and published by . This book was released on 1984 with total page 312 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 Proceedings written by American Law Institute and published by . This book was released on 1991 with total page 1082 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Bowker s Law Books and Serials in Print written by and published by . This book was released on 1988 with total page 1370 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Current Law Index written by and published by . This book was released on 2000 with total page 940 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Oversight of Private Pension Plans 1983 written by United States. Congress. Senate. Committee on Labor and Human Resources. Subcommittee on Labor and published by . This book was released on 1983 with total page 372 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book The Assessment of Real Estate written by Lawson Purdy and published by . This book was released on 1923 with total page 24 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Department of the Interior and related agencies appropriations for fiscal year 1983 written by United States. Congress. Senate. Committee on Appropriations. Subcommittee on the Department of the Interior and Related Agencies and published by . This book was released on 1983 with total page 844 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Federal Register written by and published by . This book was released on 1984-05 with total page 1068 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book United States Code written by United States and published by . This book was released on 1986 with total page 1486 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Taxing Immovable Property Revenue Potential and Implementation Challenges written by Mr.John Norregaard and published by International Monetary Fund. This book was released on 2013-05-29 with total page 43 pages. Available in PDF, EPUB and Kindle. Book excerpt: The tax on immovable property has been characterized as probably the most unpopular among tax instruments, in part because it is salient and hard to avoid. But economists continue to emphasize the virtues of the property tax owing to its relatively low efficieny costs, benign impact on growth, and high score on fairness. It is, therefore, generally considered to be underutilized in most countries. This paper takes stock of the arguments for using real property taxation, and presents an updated data-set for high-and middle income countries to illustrate its use. It also reflects the renewed and widespread interest in property tax reform globally, and discusses the many policy and administrative issues that must be carefully considered as prerequisites for successful property tax reform.

Download or read book District of Columbia appropriations for 1983 written by United States. Congress. House. Committee on Appropriations. Subcommittee on District of Columbia Appropriations and published by . This book was released on 1982 with total page 1702 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Family Economics Review written by and published by . This book was released on 1992 with total page 350 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book InfoWorld written by and published by . This book was released on 1984-04-23 with total page 88 pages. Available in PDF, EPUB and Kindle. Book excerpt: InfoWorld is targeted to Senior IT professionals. Content is segmented into Channels and Topic Centers. InfoWorld also celebrates people, companies, and projects.

Download or read book InfoWorld written by and published by . This book was released on 1984-05-07 with total page 152 pages. Available in PDF, EPUB and Kindle. Book excerpt: InfoWorld is targeted to Senior IT professionals. Content is segmented into Channels and Topic Centers. InfoWorld also celebrates people, companies, and projects.

Download or read book InfoWorld written by and published by . This book was released on 1984-04-30 with total page 74 pages. Available in PDF, EPUB and Kindle. Book excerpt: InfoWorld is targeted to Senior IT professionals. Content is segmented into Channels and Topic Centers. InfoWorld also celebrates people, companies, and projects.