William J. McCluskey, Gary C. Cornia, Lawrence C. Walters's A Primer on Property Tax: Administration and Policy PDF

By William J. McCluskey, Gary C. Cornia, Lawrence C. Walters

ISBN-10: 1118454340

ISBN-13: 9781118454343

ISBN-10: 1405126493

ISBN-13: 9781405126496

'The chapters during this booklet discover intimately the alternatives relating to either the constitution and management of the valuables tax, drawing at the wide wisdom the authors have obtained in learning estate taxes all over the world. The chapters offer a wide-ranging therapy of the layout offerings and administrative projects, either when it comes to the breadth of layout thoughts and administrative projects lined and the intensity of the discussion.  The authors describe the variety of layout offerings, speak about the linked matters and the benefits and drawbacks for every, and current the factors to aid select one of the options.’

From the book’s Foreword via David L. Sjoquist, Professor of Economics and Dan E. Sweat pupil Chair in academic and neighborhood coverage, Georgia country University

Property taxation is a key point in supplying a great beginning and a solid investment resource for easy public services.

Developing and imposing a estate tax procedure is a fancy job. This complexity is compounded by means of the variety of felony, cultural and ancient contexts of policymakers and tax directors. the area improvement document (1999-2000), Entering the twenty first Century places economic decentralization on the most sensible of the improvement time table. This makes neighborhood taxation - and particularly the valuables tax alternative - of serious value to either tax and land coverage, in addition to the wider improvement agenda.

A Primer on estate Tax: management and Policy offers the reader with an research of matters surrounding estate tax, together with economics, legislations, public finance, decentralisation, valuation, GIS and estate tax reform. A key energy of the publication lies within the significant foreign adventure of the authors and the booklet will offer for the 1st time fabric that's topical, state of the art and hugely proper to a few of the disciplines excited about estate taxation.

The authors research the standards utilized to guage the strengths and weaknesses of estate tax, speak about the most valuation equipment and the industrial rules underpinning them and overview the felony and administrative elements of estate tax worldwide.

Content:
Chapter 1 estate Tax (pages 1–40): Harry Kitchen
Chapter 2 Value?Based methods to estate Taxation (pages 41–68): Riel Franzsen and William J. McCluskey
Chapter three The Politics of the valuables Tax (pages 69–88): Enid Slack
Chapter four management of neighborhood Taxes (pages 89–124): John L. Mikesell
Chapter five developing a Tax expense (pages 125–139): Kurt Zorn
Chapter 6 estate Tax assortment and Enforcement (pages 141–171): Roy Kelly
Chapter 7 The Tax every body likes to Hate (pages 173–186): Jay ok. Rosengard
Chapter eight felony concerns in estate Tax management (pages 187–205): Frances Plimmer
Chapter nine Tax standards (pages 207–227): Gary C. Cornia
Chapter 10 Estimating estate Tax profit power (pages 229–247): Lawrence C. Walters
Chapter eleven Taxing Public Leasehold Land in Transition international locations (pages 249–264): Yu?Hung Hong
Chapter 12 estate Tax and casual estate (pages 265–286): Martim Smolka and Claudia M. De Cesare
Chapter thirteen Non?Market worth and Hybrid methods to estate Taxation (pages 287–305): William J. McCluskey and Riel Franzsen
Chapter 14 laptop Assisted Mass Appraisal And the valuables Tax (pages 307–338): William J. McCluskey, Peadar Davis, Michael McCord, David McIlhatton and Martin Haran
Chapter 15 Geographic details platforms and the significance of position (pages 339–357): David McIlhatton, Michael McCord, Peadar Davis and Martin Haran

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Extra resources for A Primer on Property Tax: Administration and Policy

Example text

Most Canadian municipalities, however, do not use variable charges. Instead, they impose identical charges on all properties Property Tax: A Situation Analysis and Overview 25 of a particular type, regardless of location. While administratively convenient, this practice levies the same charge on residential dwellings in low-density neighbourhoods as on it does on residential dwellings in high-density neighbourhoods. This occurs even though the marginal cost per property of infrastructure projects in low-density areas is higher, which can lead to urban sprawl (Slack, 2002a).

Not only does it consist of higher property tax rates on these properties, it often consists of a number of other property related charges that have no relationship to services received or to property value. Higher property taxation of commercial and industrial properties is generally done in one of two ways: either through the practice of assessing business properties at higher values than residential properties with the same tax rate applied to both property types; or through the simple application of higher tax rates on business properties.

Not only does it consist of higher property tax rates on these properties, it often consists of a number of other property related charges that have no relationship to services received or to property value. Higher property taxation of commercial and industrial properties is generally done in one of two ways: either through the practice of assessing business properties at higher values than residential properties with the same tax rate applied to both property types; or through the simple application of higher tax rates on business properties.

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A Primer on Property Tax: Administration and Policy by William J. McCluskey, Gary C. Cornia, Lawrence C. Walters


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