A Primer On Property Tax
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A Primer On Property Tax
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Author : William J. McCluskey
language : en
Publisher: John Wiley & Sons
Release Date : 2012-10-04
A Primer On Property Tax written by William J. McCluskey and has been published by John Wiley & Sons this book supported file pdf, txt, epub, kindle and other format this book has been release on 2012-10-04 with Business & Economics categories.
'The chapters in this book explore in detail the choices regarding both the structure and administration of the property tax, drawing on the extensive knowledge the authors have acquired in studying property taxes around the world. The chapters provide a wide-ranging treatment of the design choices and administrative tasks, both in terms of the breadth of design options and administrative tasks covered and the depth of the discussion. The authors describe the range of design choices, discuss the associated issues and the advantages and disadvantages for each, and present the criteria to help choose among the options.’ From the book’s Foreword by David L. Sjoquist, Professor of Economics and Dan E. Sweat Scholar Chair in Educational and Community Policy, Georgia State University Property taxation is a key element in providing a solid foundation and a stable funding source for basic public services. Developing and implementing a property tax system is a complex task. This complexity is compounded by the diversity of legal, cultural and historical contexts of policymakers and tax administrators. The World Development Report (1999-2000), Entering the 21st Century puts fiscal decentralization at the top of the development agenda. This makes local taxation - and especially the property tax option - of critical importance to both tax and land policy, as well as the broader development agenda. A Primer on Property Tax: Administration and Policy provides the reader with an analysis of issues surrounding property tax, including economics, law, public finance, decentralisation, valuation, GIS and property tax reform. A key strength of the book lies in the vast international experience of the authors and the book will provide for the first time material which is topical, cutting-edge and highly relevant to many of the disciplines involved in property taxation. The authors examine the criteria applied to evaluate the strengths and weaknesses of property tax, discuss the main valuation methods and the economic principles underpinning them and review the legal and administrative aspects of property tax worldwide.
How To Design And Implement Property Tax Reforms
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Author : Martin Grote
language : en
Publisher: International Monetary Fund
Release Date : 2024-09-19
How To Design And Implement Property Tax Reforms written by Martin Grote and has been published by International Monetary Fund this book supported file pdf, txt, epub, kindle and other format this book has been release on 2024-09-19 with Business & Economics categories.
Property taxes are often under-exploited sources of local public revenues. A broad-based tax, raised at modest rates, can potentially generate significantly higher revenues in many countries, and meet most of the costs of improved local public services. This note provides a practical guide to designing and implementing reforms to recurrent taxes on immoveable property and real estate transfer taxes. It addresses the fundamental policy choices regarding the property tax base and tax rate, and the key functions of the tax administration for managing collections – valuation, billing, and enforcement. The advice in the note stems from a review of the literature and insights gained from the experiences of the Fiscal Affairs Department in delivering capacity development on property taxes. It covers and updates some of the analytical work by Norregaard (2013) while providing granular advice on practical aspects of reforming property taxes. The note is motivated by the resource mobilization needs of developing countries, but the design considerations are also pertinent for advanced and emerging market economies seeking to increase the revenue productivity of property taxes.
Oecd Fiscal Federalism Studies Making Property Tax Reform Happen In China A Review Of Property Tax Design And Reform Experiences In Oecd Countries
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Author : OECD
language : en
Publisher: OECD Publishing
Release Date : 2021-11-30
Oecd Fiscal Federalism Studies Making Property Tax Reform Happen In China A Review Of Property Tax Design And Reform Experiences In Oecd Countries written by OECD and has been published by OECD Publishing this book supported file pdf, txt, epub, kindle and other format this book has been release on 2021-11-30 with categories.
This report looks at crucial elements of reforms to growth-friendly recurrent taxes on immovable property. Tax design practices in place in OECD and partner countries are compared and analysed through the lenses of economic theory and empirical analysis.
Rebellion Rascals And Revenue
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Author : Michael Keen
language : en
Publisher: Princeton University Press
Release Date : 2021-04-06
Rebellion Rascals And Revenue written by Michael Keen and has been published by Princeton University Press this book supported file pdf, txt, epub, kindle and other format this book has been release on 2021-04-06 with Business & Economics categories.
An engaging and enlightening account of taxation told through lively, dramatic, and sometimes ludicrous stories drawn from around the world and across the ages Governments have always struggled to tax in ways that are effective and tolerably fair. Sometimes they fail grotesquely, as when, in 1898, the British ignited a rebellion in Sierra Leone by imposing a tax on huts—and, in repressing it, ended up burning the very huts they intended to tax. Sometimes they succeed astonishingly, as when, in eighteenth-century Britain, a cut in the tax on tea massively increased revenue. In this entertaining book, two leading authorities on taxation, Michael Keen and Joel Slemrod, provide a fascinating and informative tour through these and many other episodes in tax history, both preposterous and dramatic—from the plundering described by Herodotus and an Incan tax payable in lice to the (misremembered) Boston Tea Party and the scandals of the Panama Papers. Along the way, readers meet a colorful cast of tax rascals, and even a few tax heroes. While it is hard to fathom the inspiration behind such taxes as one on ships that tended to make them sink, Keen and Slemrod show that yesterday’s tax systems have more in common with ours than we may think. Georgian England’s window tax now seems quaint, but was an ingenious way of judging wealth unobtrusively. And Tsar Peter the Great’s tax on beards aimed to induce the nobility to shave, much like today’s carbon taxes aim to slow global warming. Rebellion, Rascals, and Revenue is a surprising and one-of-a-kind account of how history illuminates the perennial challenges and timeless principles of taxation—and how the past holds clues to solving the tax problems of today.
Property Tax In Brics Megacities
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Author : Marco Salm
language : en
Publisher: Springer
Release Date : 2017-08-25
Property Tax In Brics Megacities written by Marco Salm and has been published by Springer this book supported file pdf, txt, epub, kindle and other format this book has been release on 2017-08-25 with Business & Economics categories.
The overall objective of the book is to holistically assess the property tax systems in BRICS megacities. As megacities play a vital role within their respective countries – economically, administratively, and from a human development perspective – they experience the costs and benefits of urbanization simultaneously with major investment needs, rising poverty, and increasing congestion and pollution levels in the context of limited financial resources, raising the question for a suitable decentralized funding source. This book highlights the property tax as a means to help further improve the financial sustainability of megacities, the reliability and quality of their services, and megacities’ contribution to supporting economic growth.
Fundamentals Of Intellectual Property Valuation
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Author : Weston Anson
language : en
Publisher: American Bar Association
Release Date : 2005
Fundamentals Of Intellectual Property Valuation written by Weston Anson and has been published by American Bar Association this book supported file pdf, txt, epub, kindle and other format this book has been release on 2005 with Law categories.
"In this book, we attempt to cover some frequently asked questions on intellectual property and intangible assets and to engage in brief discussions on the subject of identifying value. We identify many of the main types of intellectual property and intangible assets. We also look at the primary, traditional, and not-so-traditional methods of valuing these assets and include case studies and various situations in which the valuation of these assets is required." -- from the Introduction, p. 3.
Local Public Finance And Economics
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Author : Harry Kitchen
language : en
Publisher: Springer Nature
Release Date : 2019-09-05
Local Public Finance And Economics written by Harry Kitchen and has been published by Springer Nature this book supported file pdf, txt, epub, kindle and other format this book has been release on 2019-09-05 with Business & Economics categories.
Globalization and the information revolution have highlighted the catalytic role of local governments for improving economic and social outcomes at the local level as well as growing the national economy by enhancing international competitiveness. This comprehensive account of local public finance and economics brings together principles and better practices for improving quality and access of local public services provision. The volume covers assignment of responsibilities; jurisdictional design; local service delivery; local regulation; local self-financing options such as income, sales, property and environmental taxation, user charges and fees; infrastructure finance options; and higher order government financing of local governments. The treatment is non-technical and suitable for a wide variety of audiences including scholars, instructors, students, media, policy advisers and practitioners.
Development Governance And Real Property Tax In China
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Author : Yilin Hou
language : en
Publisher: Springer
Release Date : 2018-09-10
Development Governance And Real Property Tax In China written by Yilin Hou and has been published by Springer this book supported file pdf, txt, epub, kindle and other format this book has been release on 2018-09-10 with Political Science categories.
This book offers an analysis of China in its muddling through of financial reforms towards adopting a local real property tax. The research is designed to serve dual purposes. First, it is an effort to provide an independent perspective on an urgent public policy under consideration by the Chinese government and to reflect upon this policy’s process, which started over a dozen years ago yet is still in the fermenting stage with no sight of fruition. Additionally, this project is intended to share China’s experience with other developing and transitional countries, so they can discern the difficulties China has faced and understand what may entangle them in the modernization of their taxation systems.
Local Tax Policy
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Author : David Brunori
language : en
Publisher: The Urban Insitute
Release Date : 2003
Local Tax Policy written by David Brunori and has been published by The Urban Insitute this book supported file pdf, txt, epub, kindle and other format this book has been release on 2003 with Business & Economics categories.
Local governments across the United States are struggling to raise revenue to pay for public services. Increased demands by citizens for more and better services; the ever-rising costs of providing services; and a plethora of legal and political restrictions on raising tax revenue have left many American local governments in dire fiscal straits. The fiscal autonomy of local governments has been declining for several decades. By ceding financial control to the states, localities cede political control over their affairs. Paralleling this loss of financial and political control, local governments are losing control over the property tax, their most stable and reliable source of revenue. Brunori explores the roots of the current fiscal crisis and evaluates various relief proposals. He champions the property tax, offering a blueprint for strengthening this oft-maligned instrument and returning the tax autonomy that has been vital to the success of the American political and economic systems.
A Primer On U S Housing Markets And Housing Policy
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Author : Richard K. Green
language : en
Publisher: The Urban Insitute
Release Date : 2003
A Primer On U S Housing Markets And Housing Policy written by Richard K. Green and has been published by The Urban Insitute this book supported file pdf, txt, epub, kindle and other format this book has been release on 2003 with Political Science categories.
The first book that explains the economics of housing policy for a general audience. Planners, government officials, and public policy students will find that the economic perspective is a very powerful and useful way to examine these issues. The authors provide a broad review of the market for housing services in the U.S., including a conceptual framework, an overview of housing demand and supply, methods for measuring prices and quantities, and sources of basic data on markets. They cover housing programs and polices, and offer answers to policy questions that are of current interest. The book has been field-tested in graduate and undergraduate courses in urban and housing economics at the University of Wisconsin, the University of California--Berkeley, The University of Pennsylvania, and others. This book is also sure to be useful to policymakers, advocates, economists, and anyone interested in a clear picture of how housing markets function. Published in cooperation with the American Real Estate and Urban Economics Association (AREUEA).