Results 251 to 260 of about 15,016 (308)

The Politics of Property Taxation

Administrative Science Quarterly, 1967
Property tax administration can be viewed as a political process controlled in varying degrees by state statutes regulating administrative procedures. These statutes form a complex body of property tax law subject to the interpretations of: (1) the numerous state and local tax officials, (2) the courts, and (3) the taxpayers.
Glenn W. Fisher, Robert P. Fairbanks
openaire   +1 more source

The Political-Economy of Property Taxation and Land Taxation [PDF]

open access: possible, 2008
A key motivation for this study is the perceived gap between the theoretical benefits of the property and land tax and its application in practice. The next section summarizes several of the components characterizing this gap. The paper then proceeds by describing some of the elements that make the local tax system complex. This complexity suggests the
Michael A. Pagano, Benoy Jacob
openaire  

Property Taxation: Principles

2019
This chapter discusses local land and property taxes. There are two components to the property tax—the base and the rate. In most countries, the base is property value, but in some countries it is based on area. Regardless, the success of any assessment system depends on a number of critical components—property identification; assessment uniformity ...
Harry Kitchen   +2 more
openaire   +1 more source

Taxation of Intellectual Property

This specialist title analyses the approach of the UK tax regime towards intellectual property assets. Following the life-cycle of intellectual property from creation to disposal, the commentary highlights the tax considerations and planning issues for individuals, non-corporate entities and companies. A separate chapter deals with international issues
Julian Hickey, Zeeshan Khilji
openaire   +1 more source

Taxation of Business Property

1995
This newest volume in Praeger's National Tax Association series examines the taxation of business property.
openaire   +1 more source

Agricultural Property and Property Taxation

2009
Johnson, Bruce, Johnson, Bruce
openaire   +1 more source

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