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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
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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
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Taxation of Business Property

1995
This newest volume in Praeger's National Tax Association series examines the taxation of business property.
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Property and Land Taxation

2007
Local governments in the United States and elsewhere rely heavily on property taxation to finance their expenditures. This state of affairs is not surprising, because the property tax enjoys several advantages over other taxes. The tax base is relatively easy to calculate, since it lies within the jurisdiction imposing the tax.
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Agricultural Property and Property Taxation

2009
Johnson, Bruce, Johnson, Bruce
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