Results 71 to 80 of about 15,016 (308)

The expected model of a cadastre in Poland

open access: yesPrawo 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

Property Taxation as a Determinant of School District Efficiency [PDF]

open access: yes
Recent theoretical contributions have emphasized the favorable incentive effects of property taxation. The object of this paper is to confront these theories with Norwegian data on student performance.
Marte Rønning, Jon Hernes Fiva
core  

Appraising Property [PDF]

open access: yes, 2018
Presenter's name taken from Kansas Legislature website. "February 6, 2018." Presentation before the Kansas Legislature, Senate Assessment and Taxation Committee, by David Harper, Division of Property Valuation, Kansas Department of Revenue.Presentation ...
Harper, David N.
core  

Temporary Programs, Lasting Questions: Ad Hoc Assistance in the U.S. Farm Safety Net

open access: yesApplied Economic Perspectives and Policy, EarlyView.
ABSTRACT Large ad hoc assistance programs have returned to U.S. farm policy since 2017, operating alongside a more developed safety net built around federally subsidized crop insurance, Title I commodity programs, and standing disaster assistance. This paper reviews the renewed use of ad hoc assistance, documents its recent scale using USDA data, and ...
Alejandro Plastina   +1 more
wiley   +1 more source

An introduction to two-rate taxation of land and buildings [PDF]

open access: yes
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.
Jeffrey P. Cohen, Cletus C. Coughlin
core  

Rural Labor Supply and Economic Opportunities: Commuting, Migration, Tariffs, and Immigration

open access: yesApplied Economic Perspectives and Policy, EarlyView.
ABSTRACT Some rural counties remain dependent on agricultural or manufacturing jobs, but an increasing proportion have diversified economics. Rural counties also differ in their abilities to commute to an urban market characterized by higher wages and labor productivity.
Peter F. Orazem, Mary C. Ahearn
wiley   +1 more source

Farmers' Preferences for Gene Editing Crops and Influencing Factors

open access: yesApplied Economic Perspectives and Policy, EarlyView.
ABSTRACT Gene editing (GE) is gaining momentum worldwide, but limited data on UK farmers' preferences hinders our understanding of its potential impact amid deregulation debates. Based on a survey of 200 English arable farmers, we employ a Latent Class Analysis and Multinomial Logit regressions to investigate current preferences for GE crops.
Bertolozzi‐Caredio Daniele   +1 more
wiley   +1 more source

Tax reform in Central and Eastern Europe [PDF]

open access: yesRussian 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

PHENOMENOLOGY OF PROPERTY TAXATION

open access: yesWORLD OF FINANCE, 2021
Introduction. The ownership encompasses the subject’s ownership of a tangible or intangible object with all the formalized or informal manifestations of the phenomenon. Therefore in the process of property taxation it is necessary to take into account all the features of ownership, to consider this process from the standpoint of imposing tax on the ...
openaire   +2 more sources

Land and Property Taxation in 25 Countries: A Comparative Review [PDF]

open access: yes
Steuer, Eigentum, Boden, Grundsteuer, Vergleich, Welt, Tax, Property, Land, Real property tax, Comparison ...
Enid Slack, Richard M. Bird
core  

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