Land Values And Local Taxation
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Land Values And Local Taxation
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Author : Arthur O'Connor
language : en
Publisher:
Release Date : 1902
Land Values And Local Taxation written by Arthur O'Connor and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1902 with categories.
Land Value Taxation
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Author : William J. McCluskey
language : en
Publisher: Routledge
Release Date : 2017-03-02
Land Value Taxation written by William J. McCluskey and has been published by Routledge this book supported file pdf, txt, epub, kindle and other format this book has been release on 2017-03-02 with Law categories.
This study of the strategic, policy and operational characteristics of Land Value Taxation is a unique and original contribution to Elston knowledge. McCluskey and Franzsen provide a clear and detailed synthesis of existing Land Value Taxation systems and address the perceived advantages and disadvantages of such systems. The implications of this work, based on a two-tier analysis of selected countries, will be critical in terms of informing policy makers when contemplating reviews of existing Land Value Taxation systems or its possible introduction. The empirical research underpinning this work has attempted to concisely provide the role of land value systems within the selected case study countries. The work has clearly identified a number of challenges being faced by those countries and jurisdictions that currently utilise land value tax systems. Given these challenges this book is timely in that it provides detailed expositions of property tax systems that are undergoing significant change and reform.
The Taxation Of Site Values And Cognate Subjects
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Author : George Beken
language : en
Publisher:
Release Date : 1905
The Taxation Of Site Values And Cognate Subjects written by George Beken and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1905 with Land value taxation categories.
Land Value Taxation
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Author : K.C. Wenzer
language : en
Publisher: Routledge
Release Date : 2016-07-01
Land Value Taxation written by K.C. Wenzer and has been published by Routledge this book supported file pdf, txt, epub, kindle and other format this book has been release on 2016-07-01 with Business & Economics categories.
A distinguished interdisciplinary group of scholars examines the merits and shortcomings of Land-Value taxation, and how it compares and contrasts with the conventional property tax. The latter is shown as deterring enterprise to the detriment of employment and as pushing up the cost of improving property with inflationary consequences. The former, with evidence from places where it is already in use, is shown to encourage optimum land use, foster employment, and prevent urban sprawl.
The Taxation Of Land Values
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Author : Louis Freeland Post
language : en
Publisher:
Release Date : 1900
The Taxation Of Land Values written by Louis Freeland Post and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1900 with Land value taxation categories.
Assessing The Theory And Practice Of Land Value Taxation
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Author : Richard F. Dye
language : en
Publisher: Lincoln Inst of Land Policy
Release Date : 2010
Assessing The Theory And Practice Of Land Value Taxation written by Richard F. Dye and has been published by Lincoln Inst of Land Policy this book supported file pdf, txt, epub, kindle and other format this book has been release on 2010 with Political Science categories.
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.
Taxation Of Land Values
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Author : Louis Freeland Post
language : en
Publisher:
Release Date : 1915
Taxation Of Land Values written by Louis Freeland Post and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1915 with Single tax categories.
International Handbook Of Land And Property Taxation
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Author : Richard Miller Bird
language : en
Publisher: Edward Elgar Publishing
Release Date : 2004-01-01
International Handbook Of Land And Property Taxation written by Richard Miller Bird and has been published by Edward Elgar Publishing this book supported file pdf, txt, epub, kindle and other format this book has been release on 2004-01-01 with Business & Economics categories.
'. . . fine compilation of essays dealing with international land and property taxation issues. . . . the book is well researched and readable in presenting the tax systems. . . The book would be more than appropriate as additional reading for a master's level class in taxation. It could supplement an international tax class, or be used in a state and local tax class to present contrasts and complexities of the issue in other countries.' – Malichi van Tassell Tor, The Journal of the American Taxation Association '. . . this is quite an achievement. Thanks to the nature of the case studies and the contributing authors the volume is inherently international in its scope and should appeal to practitioners, teachers, and students interested in land and property taxation, international economic development, and land and real-estate studies.' – Scott Orford, Environment and Planning B: Planning and Design 'I have found the book International Handbook of Land and Property Taxation a very meaningful and enlightening book to read. The editors Bird and Slack have developed a theoretically sound framework, backed by economic conceptions in order to attempt a comprehensive treatment on tax administration on land and property. Speci?cally and yet more broadly, they have to their credit managed to throw light of sufficient depth on key issues that include the tax base and rate, the tax burden and the tax policy decision makers. The international dimension is just as imperative to consider and the editors have effectively succeeded to render an in-depth treatment in this regard. This imperative is also a unique and important contribution to empirical real estate studies within the tax discipline, and the editors should be highly commended in this effort. I am very encouraged with the academic rigor of this book publication. . .' – David Ho, Journal of Property Investment and Finance Taxes on land and property exist all over the world in many forms and are an important source of finance for local governments. The extent to which local governments have control over property taxes is often an important determinant of their ability to make autonomous expenditure decisions. This comprehensive Handbook explores case studies of land and property taxation in 25 countries (five in each of five regions – OECD, central and eastern Europe, Asia, Africa, and Latin America), and focuses on the potential contributions of the property tax to the revenues of urban and rural governments and to more efficient land use. Introductory chapters highlight the diversity in the application of land and property taxes among the countries. Major policy alternatives with respect to taxing land and property are discussed, including the choice of tax base, exemptions, methods of determining the tax base, tax rates, differential treatment of different classes of property (such as farms, residences, commercial properties), and the process of tax administration. Other taxes levied on land, such as land transfer taxes, development charges and unearned increment taxes, are also reviewed, as is recent experience with property tax reform in a number of countries. This major reference work will provide a valuable resource and necessary addition to the libraries of government officials, municipal associations, property assessors, international agencies, teachers and students of public finance.
Land And Building Taxes
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Author : Arthur P. Becker
language : en
Publisher: Madison : University of Wisconsin Press
Release Date : 1969
Land And Building Taxes written by Arthur P. Becker and has been published by Madison : University of Wisconsin Press this book supported file pdf, txt, epub, kindle and other format this book has been release on 1969 with Business & Economics categories.
"Proceedings of a symposium sponsored by the Committee on Taxation, Resources and Economic Development (TRED)."--T.p.
The Taxation Of Urban Land
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Author : Alan Richmond Prest
language : en
Publisher: Manchester University Press
Release Date : 1981
The Taxation Of Urban Land written by Alan Richmond Prest and has been published by Manchester University Press this book supported file pdf, txt, epub, kindle and other format this book has been release on 1981 with Land value taxation categories.
Good,No Highlights,No Markup,all pages are intact, Slight Shelfwear,may have the corners slightly dented, may have slight color changes/slightly damaged spine.