Results 71 to 80 of about 371,133 (354)

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

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  

Unpacking the Farmland Capitalization Effect of Ethanol Establishment

Applied Economic Perspectives and Policy, EarlyView.
ABSTRACT We unpack the impact of expansions in ethanol production—as measured by proximity to newly constructed ethanol plants and capacity expansions—on farmland values using land transaction data from Kansas in combination with modern causal inference techniques.
Gabriel S. Sampson, Jisang Yu
wiley   +1 more source

Assessing the impact of local taxation on property prices: a spatial matching contribution [PDF]

This article provides empirical evidence on the impact of local taxation on property prices, controlling for the local public spending, using data on property taxation and real estate transactions, over the period 1994–2004.
Charlot, S., Paty, S., Visalli, M.
core  

On the Economics of US Agricultural Policy

Applied Economic Perspectives and Policy, EarlyView.
ABSTRACT This paper presents an economic analysis of US agricultural policy, building on a modified version of Gardner's efficient redistribution. We argue that agricultural policy is motivated as an attempt to implement an efficient redistribution scheme that redistributes income toward farmers who, as a group, have been adversely affected by ...
Jean‐Paul Chavas
wiley   +1 more source

Property taxation as incentive for cost control: Empirical evidence for utility services in Norway [PDF]

Cost control in the public sector is a challenge for political institutions. Theoretical research recently has shown incentive effects of property taxation that can work as a mechanism to hold costs down.
Jørn Rattsø, Lars-Erik Borge
core  

A Libertarian Response to Macleod 2012: “If You’re a Libertarian, How Come You’re So Rich?” [PDF]

, 2014
This is a response to Macleod 2012's argument that the history of unjust property acquisitions requires rich libertarians to give away everything in excess of equality. At first, problematic questions are raised. How much property is usually inherited or
Lester, J. C.
core   +1 more source

Swedish farmers' approval of nudges

Agribusiness, EarlyView.
Abstract Interest in the use of behavioral policy approaches, such as nudges, has strongly increased over the past years, including in the domains of food, agricultural and environmental policies. While the approval of nudges among the general public has been studied extensively, we know little about the attitude of farmers toward nudging. Farmers may (
Liesbeth Colen, Leon Englberger, Jens Rommel   +2 more
wiley   +1 more source

Tax reform in Central and Eastern Europe [PDF]

Russian Journal of Economics
This paper analyzes the evolution of tax systems in the countries of Central and Eastern Europe and the former Soviet Union during the transition from centrally planned to market economies.
Michael Alexeev, Robert Conrad
doaj   +3 more sources