Results 11 to 20 of about 964,115 (212)

Tax distortions in cross-border flows of intangible assets

open access: yesInternational 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
doaj   +1 more source

Designing and implementing a local residential property tax from scratch: lessons from the Republic of Ireland

open access: yesCommonwealth Journal of Local Governance, 2022
Assigning recurrent taxes on immovable property to cities, municipalities, and rural districts is a common practice around the world. The Republic of Ireland is no different, with its annual taxes on real property assigned to local government. Following
Gerard Turley
doaj   +1 more source

AN ASSESSMENT OF THE SHARE OF REAL ESTATE TAX REVENUES IN THE BUDGET REVENUES OF SELECTED POLISH CITIES FROM 2018-2021

open access: yesPolityki Europejskie, Finanse i Marketing, 2022
The publication aimed to assess the share of property tax revenue in the overall budget revenues of Poland’s 14 largest cities with populations over 200,000. Property tax rates were also assessed.
Cezary Szydłowski
doaj   +1 more source

Constraints on property rating in the Offinso South Municipality of Ghana

open access: yesCommonwealth Journal of Local Governance, 2013
The potential of property rate has been least tapped by decentralized governments in Ghana. This paper investigates the property rating system in Ghana through a case study of Offinso South Municipality (OSM). Questionnaires were used to gather empirical
Nicholas Addai Boamah
doaj   +1 more source

The Fiscal Impact of Local Property Tax Abatement in Indiana

open access: yesJournal of Public and Nonprofit Affairs, 2016
Property tax abatement is widely used by local governments in the U.S. with the goal of attracting and retaining businesses. This analysis examines the efficacy of such abatement using data on Indiana counties from 2002 through 2011.
Michael Hicks, Dagney Faulk
doaj   +1 more source

SOCIAL COSTS AND PRICING AMBIENT AIR POLLUTION. Case of Kankoyo Township (Mufulira), Zambia

open access: yesAfrican Journal on Land Policy and Geospatial Sciences, 2021
Context and background Air pollution and its effects on residential property values is well elucidated in real estate economics literature but compensation and local property tax implications arguably remain unsettled. Goal and Objectives: This
Niraj Jain   +3 more
doaj   +1 more source

Regulation of Property Tax in Tanzania: Legal and Administrative Challenges

open access: yesKAS African Law Study Library, 2020
Property tax represents one among the most feasible, conventional, steady and progressive source of revenue. Nonetheless this form of tax has not received the attention it requires for effective contribution towards revenue generation in developing ...
Hanifa T. MASSAWE
doaj   +1 more source

The Fiscal Effects of Tax Increment Financing on Rural School Districts: The Case of Iowa

open access: yesAERA Open, 2021
Tax increment financing (TIF)—an economic (re)development tool originally designed for urban cities—has been available to rural communities for decades.
Phuong Nguyen-Hoang
doaj   +1 more source

Administrative costs of property tax in the Czech Republic

open access: yesActa Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, 2010
The paper deals with the efficiency of property taxes in the tax system of the Czech Republic, focusing on the administrative costs of taxation on the timeline 2005 to 2008.
Břetislav Andrlík
doaj   +1 more source

The taxation of agricultural land with the use of multi-criteria analysis

open access: yesAgricultural Economics (AGRICECON), 2016
The issue of land taxation is currently often neglected in scientific articles despite the existence of the land taxation and property taxes in most countries of the European Union.
Jan SIROKY   +2 more
doaj   +1 more source

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