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Is the Property Tax a Benefit Tax? The Case of Rental Housing
National Tax Journal, 1994Is the property tax a benefit tax? This paper tests the benefit-tax hy- pothesis for rental housing. In the case most favorable to this hypothesis, namely with mobile tenants, relatively high prop- erty taxes cannot be directly reflected in rents but can be indirectly reflected to the extent that they lead to relatively high-quality public services ...
Carroll, Robert, Yinger, John
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Nursing Standard, 1992
Government plans to tax the sick could result in a 'significant' drop in income for thousands of people relying on benefits, it emerged last week.
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Government plans to tax the sick could result in a 'significant' drop in income for thousands of people relying on benefits, it emerged last week.
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Benefits: A Journal of Poverty and Social Justice, 2002
This article takes as its starting point the local government White Paper of December 2001 in which the government expressed its willingness to listen to views about Council Tax. The role of Council Tax Benefit is considered, but is located within the context of the underlying structure of the Council Tax scheme.
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This article takes as its starting point the local government White Paper of December 2001 in which the government expressed its willingness to listen to views about Council Tax. The role of Council Tax Benefit is considered, but is located within the context of the underlying structure of the Council Tax scheme.
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Economics Letters, 2013
Financial economists view the tax benefits of leasing as transaction-specific functions of the tax effects of rents, depreciation, and interest attributed to lessors and lessees facing different tax rates. We offer two conceptual ways to characterize those tax benefits.
Timothy J. Bell, Jacob Thomas
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Financial economists view the tax benefits of leasing as transaction-specific functions of the tax effects of rents, depreciation, and interest attributed to lessors and lessees facing different tax rates. We offer two conceptual ways to characterize those tax benefits.
Timothy J. Bell, Jacob Thomas
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Analysis of Tax Benefits on Profit Tax
International Journal Of Management And Economics FundamentalThis article analyzes the scientific interpretation of the issues of stimulating income tax payers through tax credits, the legal basis for providing tax credits, as well as tax benefits provided for income tax.
Yangieva Nargiza Saidqulovna +1 more
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Asian Journal of Multidimensional Research, 2021
The stimulating function of taxes arises with the expansion of the economic activity of the state. It purposefully affects the development of the national economy in accordance with the adopted state programs. [1] The essence of the regulatory function lies in the fact that taxes exist in society exclusively to regulate economic relations, and also in ...
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The stimulating function of taxes arises with the expansion of the economic activity of the state. It purposefully affects the development of the national economy in accordance with the adopted state programs. [1] The essence of the regulatory function lies in the fact that taxes exist in society exclusively to regulate economic relations, and also in ...
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SSRN Electronic Journal, 2016
In this paper, the author discusses the benefit of having a process of tax differentiation in relation to the direct tax treatment of income, based on location and type. In particular, after having presented a general theoretical framework about the impact of direct tax policies on the global aggregate economic demand, the author analyses how states ...
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In this paper, the author discusses the benefit of having a process of tax differentiation in relation to the direct tax treatment of income, based on location and type. In particular, after having presented a general theoretical framework about the impact of direct tax policies on the global aggregate economic demand, the author analyses how states ...
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The Tax Benefits of Pre-Tax Alpha
We present new evidence that pre-tax alpha materially enhances the tax benefits of tax-aware long-short beta-one equity strategies. The positive effect of pre-tax alpha on tax benefits strengthens with leverage and investment horizon. Two mechanisms drive this result.Joseph Liberman +2 more
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Land and Property Tax as Benefit Taxes
Abstract This chapter examines land and property taxation as instruments of benefit taxation and evaluates their role in strengthening municipal finance in India. It highlights the growing importance of cities in economic development alongside the severe fiscal constraints faced by urban local bodies.Shibani Mishra, Alok Kumar Mishra
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1996
AbstractAn important development in recent years has been the construction of numerical tax‐benefit models. These models allow researchers to calculate the impact of complex changes in the tax and social security systems on individual households.
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AbstractAn important development in recent years has been the construction of numerical tax‐benefit models. These models allow researchers to calculate the impact of complex changes in the tax and social security systems on individual households.
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