Results 81 to 90 of about 2,158,815 (227)

Mass Appraisal and Fair Taxation: Why Property Valuers Matter?

Real Estate Management and Valuation
The article focuses on the complexity in the property tax system. The authors emphasize that there are no clear dominating trends in real estate tax calculation methods, and basic forms of taxation include property value tax (ad valorem), area tax, and ...
Renigier-Biłozor Małgorzata, Źróbek Sabina, Chmielewska Aneta   +2 more
doaj   +1 more source

The effects on population health status of using dedicated property taxes to fund local public health agencies

BMC Public Health, 2011
Background In the United States, a dedicated property tax describes the legal authority given to a local jurisdiction to levy and collect a tax for a specific purpose.
Moonesinghe Ramal, Wang Xueyuan, Fos Peter J, Honoré Peggy A   +3 more
doaj   +1 more source

Food inflation pass‐through from agricultural imports in a small open economy

American Journal of Agricultural Economics, EarlyView.
Abstract This paper develops a new framework for quantifying cost pass‐through in a small open economy by estimating firm‐level markup responses to agricultural import price shocks. We show theoretically that markup adjustments depend on firms' reliance on imported inputs and demand curvature, generating heterogeneous inflationary effects across firm ...
Minseong Kang, Seungki Lee
wiley   +1 more source

Forecasting BPHTB, PBB, and Non-Property Tax Local Tax Revenues Using ARIMA, Feed-Forward Neural Networks, and LSTM: A Case Study of Banjarmasin City Government

Jurnal Ilmu Komputer dan Informasi
Local tax targets in Banjarmasin City, Indonesia are often set through negotiation rather than accountable calculation, which can contribute to recurring gaps between targets and revenue achievement and, consequently, to disruptions in government ...
Fajar, Denny
doaj   +1 more source

Taxation of Gratuitous Acquisition of the Ownership of Tangible Property and Property Rights in Polish and Lithuanian Tax Legislation Selected Problems

Teisė, 2019
[full article, abstract in English] The comparison of the inheritance tax legislation in Poland and Lithuania shows clearly that inheritance tax is a simple tax, with no special legal or financial complexity.
Stefan Babiarz
doaj   +1 more source

Redistributive land reforms, agricultural productivity, and structural change: New cross‐national evidence

American Journal of Agricultural Economics, EarlyView.
Abstract Large‐scale land reforms constitute a substantial redistribution of wealth and reallocation of agricultural land, which is a major form of asset and production input in developing countries. While land redistribution (from the rich to the poor) remains a highly controversial issue, extensive evidence on its effect is limited.
Devashish Mitra, Abdulaziz B. Shifa, Lan Anh Tong, Mehmet A. Ulubasoglu   +3 more
wiley   +1 more source

Land tax: source of replenishment, and an incentive to improve land use

Хабаршысы. Экономика сериясы, 2017
This article discusses the functioning of the land tax in the tax system of the Republic of Kazakhstan. The mechanism of functioning of the land tax. The analysis of the role of land tax in the tax revenues of the state budget for 2013-2015 GG Land tax ...
A. Мустафина
doaj  

Analysis of Communes’ Potential Fall in Revenue Following Introduction of Ad Valorem Property Tax

Real Estate Management and Valuation, 2018
The property tax reform is the subject of numerous discussions and multi-aspect analyses. One of the conclusions from the analyses is an argument referring to the risk of a substantial rise in financial charges imposed on objects of taxation.
Gnat Sebastian
doaj   +1 more source

PENGARUH PEMAHAMAN, SANKSI PERPAJAKAN, TINGKAT KEPERCAYAAN PADA PEMERINTAH DAN HUKUM, SERTA NASIONALISME TERHADAP 22 KEPATUHAN WAJIB PAJAK DALAM MEMBAYAR PBB-P2 (Studi Pada Wajib Pajak PBB-P2 di Kota Banjar)

Jurnal Akuntansi dan Auditing, 2018
The main purpose of this research is to examine the effect of perceived tax understanding, tax penalties, trust in government and law, and nationalism towards taxpayer compliance in paying property tax. Using Slovin formula, 100 respondents were selected
Apriani Purnamasari, Umi Pratiwi, Sukirman Sukirman   +2 more
doaj   +1 more source

How does the Kids SIPsmartER program impact the sugar‐sweetened beverage intake of students: An investigation beyond total treatment effect in randomized controlled trial

American Journal of Agricultural Economics, EarlyView.
Abstract This study develops and empirically estimates a structural framework to decompose the causal pathways of multilevel behavioral interventions targeting adolescent health behaviors. We apply this framework to the Kids SIPsmartER (KSS) program, a 6‐month, school‐based intervention evaluated through a clustered randomized controlled trial in rural
Naveen Abedin, Wen You, Annie Reid, Kathleen Porter, Brittany Kirkpatrick, Jamie Zoellner   +5 more
wiley   +1 more source