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City Taxes and Property Tax Bases [PDF]
National Tax Journal, 1988 This paper investigates the simultaneous relationship between tax rates and city property tax bases using data for 86 large U.S. cities in 1967, 1972, 1977, and 1982. We find that a 10 percent increase in the city's property tax rate decreases the city's
Helen F. Ladd, Katharine L. Bradbury
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Intellectual capital and property tax reassessment performance of local authorities: The interrelationships analysis [PDF]
Frontiers in Psychology, 2022 Malaysia’s property tax reassessment practices have recently revealed a previously hidden phenomenon that insufficient numbers of local authorities had undertaken a revaluation.
Asma Senawi, Asma Senawi, Atasya Osmadi
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Tax reliefs for residential property occupied by the payers of the property tax [PDF]
Zbornik Radova: Pravni Fakultet u Novom Sadu, 2021 In this paper the authors deal with the tax reliefs provided for residential property occupied by the payers of the property tax. The authors will try to answer whether and what type of tax reliefs are given to this category of property in comparative ...
Cvjetković-Ivetić Cvjetana M. +2 more
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THE IMPACT OF PROPERTY TAXATION ON BUSINESS INVESTMENT IN ALBERTA [PDF]
The School of Public Policy Publications, 2021 When considering an increase in their non-residential property tax rates, Alberta municipalities must also take into account the adverse effects such an increase will likely have on business investment in their communities. Based on data on commercial
Bev Dahlby, Ergete Ferede, Mukesh Khanal
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The role of property tax in environmental protection [PDF]
Zbornik Radova: Pravni Fakultet u Novom Sadu, 2022 In the paper the author considers the environmental characteristics of property tax. The aim of the paper is to present how this tax can be used in order to contribute to the protection of environment.
Cvjetković-Ivetić Cvjetana M.
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Финансы: теория и практика, 2023 The subject of the study is the revenues from the corporate property tax in the context of types of economic activity and regions. The purpose of the study is to determine the role of corporate property tax in the structure of tax revenues in terms of ...
R. V. Balakin +2 more
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Setting the property tax base: Some methodological issues, practice in Serbia and the results [PDF]
Megatrend Revija, 2016 Since the beginning of decentralization of responsibility for administration of the property tax in Serbia in 2006, this tax has significantly gained in importance for the budgets of local governments.
Vasiljević Dušan
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Discrete Dynamics in Nature and Society, 2022 It has been ten years since the implementation of property tax reform in Shanghai and Chongqing. With the continuous promotion of tax reform, the central government clearly put forward the decision to accelerate the pilot real estate tax reform in 2021 ...
Wei Dong +3 more
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A review of Ireland’s Local Property Tax
Administration, 2022 Property taxes are common in countries around the world. Until recently, Ireland was an exception as there was no annual tax on residential property. This paper is a review of the Local Property Tax (LPT) system that was introduced in 2013 and had its ...
Turley Gerard
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Tax distortions in cross-border flows of intangible assets
International Journal of Innovation Studies, 2018 The phenomenon of global fragmented production and associated trade in intermediate products, including intangible assets, has changed how economists study globalization and how new public policies are shaped.
Thomas Neubig, Sacha Wunsch-Vincent
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