Results 61 to 70 of about 367,369 (307)
An introduction to two-rate taxation of land and buildings [PDF]
When taxing real property at the local level in the United States, land and improvements to the land, such as buildings, are generally taxed at the same rate.
Cletus C. Coughlin, Jeffrey P. Cohen
core
Applied Economic Perspectives and Policy, EarlyView.ABSTRACT Perennial bioenergy crops, such as miscanthus and switchgrass, and crop residues have the potential to scale up sustainable aviation fuel (SAF) production and mitigate carbon emissions. However, high establishment costs, delayed returns, and risk–return profiles that diverge from those of conventional crops can hinder incentives to adopt ...
Fahd Majeed, Madhu Khanna, Ruiqing Miao
wiley +1 more source
Changes in Alcohol Retail Laws and Foot Traffic at Liquor Stores
Applied Economic Perspectives and Policy, EarlyView.ABSTRACT We study how expanding alcohol availability at grocery and convenience stores affects consumer traffic in liquor stores by leveraging recent changes in state‐level alcohol distribution laws in a difference‐in‐difference quasi‐experimental design.
Nathan Palardy +3 more
wiley +1 more source
PECULIARITIES OF TAXATION BY LAND TAX AND TAX ON PROPERTY OF PHYSICAL PERSONS: HISTORICAL ASPECT
Вестник Северо-Кавказского федерального университета, 2022 The article assesses the economic nature of land tax and the tax on property of individuals, studies the evolution of taxation ofreal estate objects and land plots, and gives the tools used by the state in relation to land tax and tax on property of ...
V. Roshchupkina
doaj
The expected model of a cadastre in Poland
Prawo Budżetowe Państwa i Samorządu, 2015 A cadastre is a based on a cadastral map official register of land, property and other utilities that constitute subjects of taxation as well as the source of information on cadastral objects.
Jolanta Ciak, Beata Wąsewicz
doaj +1 more source
Prop. 13 nine years later [PDF]
Municipal finance - California ; California ; Taxation - California ; Property tax ; Expenditures ...
Carolyn Sherwood-Call
core
Beyond the Ban—Shedding Light on Smallholders' Price Vulnerability in Indonesia's Palm Oil Industry
Applied Economic Perspectives and Policy, EarlyView.ABSTRACT The Indonesian government imposed a palm oil export ban in April 2022 to address rising cooking oil prices. This study explores oil palm smallholders' vulnerability to the policy using descriptive statistics, Lasso, and post‐Lasso OLS regressions.
Charlotte‐Elena Reich +3 more
wiley +1 more source
Capital taxation : principles , properties and optimal taxation issues [PDF]
, 2017 This article addresses the issue of capital taxation relying on three levels of analysis. The first level deals with the multiple ways to tax capital (income or value, proportional or progressive taxation, and the temporality of the taxation) and presents some of France's particular features within a heterogeneous European context.
Antonin, Céline, Touze, Vincent
openaire
A Site Value Tax for Ireland: Approach, Design and Implementation [PDF]
Ireland’s Memorandum of Understanding (MoU) with the EU/IMF requires government to introduce a recurring annual property tax. While the MoU has not specified the precise form this new taxation measure will adopt, commitments in the National Recovery Plan
Adam Larragy, Micheal L. Collins
core
Did the Indian Green Revolution Change the Farm Size–Productivity Relationship?
Applied Economic Perspectives and Policy, EarlyView.ABSTRACT We examine the relationship between farm size and productivity during India's Green Revolution, a period of rapid technological transformation. Using a unique panel of over 5000 Indian farm households that spans the Green Revolution (1971–1999), we show that the classic (linear) inverse farm size–productivity relationship gradually evolved ...
Rabail Chandio, Leah E. M. Bevis
wiley +1 more source