Pubbl/distr/stampa	Hoboken, N.J., : Wiley, 2013
Descrizione fisica	1 online resource (397 p.)
Disciplina	336.22
Altri autori (Persone)	McCluskeyWilliam J CorniaGary C WaltersLawrence C
Soggetto topico	Property tax Property tax - Law and legislation
Soggetto genere / forma	Electronic books.
ISBN	1-118-45434-0 1-283-71446-9 1-118-45426-X 1-118-45433-2
Formato	Materiale a stampa
Livello bibliografico	Monografia
Lingua di pubblicazione	eng
Nota di contenuto	A Primer on Property Tax: Administration and Policy; Copyright; Contents; About the Contributors; Foreword by David L. Sjoquist; Introduction; 1 Property Tax: A Situation Analysis and Overview; Introduction; Role for property taxes; Importance of the property tax; Choice of tax base; Issues in assessment; Property identification; Uniformity in assessment; Responsibility for assessment; Frequency of assessment; Appeals mechanism; Assessment technique; Summary; Issues with property tax rates; Setting the property tax rate; Limits on property tax rates; Variable tax rates versus uniform rates Taxation of business propertiesExporting commercial and industrial property taxes; Property taxes and urban sprawl; Responsibility for property tax billing and collection; Other land and property related taxes used by local governments; Incidence of the property tax; Who pays it?; If it is a benefits tax?; If it is a capital tax?; Which is the preferred view?; Property tax relief programmes; Summary; Politics of the property tax; Future for the property tax; Summary; References; 2 Value-Based Approaches to Property Taxation; Introduction; Overview of property tax bases; Selection of tax base Value-based approachesCapital value systems; Building value only systems; Split-rating systems - i.e. the separate valuation and taxation of land and improvements; Capital improved value systems; Concept of market value; Traditional valuation methods; Conclusions; References; 3 The Politics of the Property Tax; Introduction; Unique characteristics of the property tax; The property tax is a visible tax; The property tax is inelastic; There is inherent arbitrariness in the determination of the tax base; Property is immovable Property taxes are related to benefits received from local government servicesConcluding comments on unique characteristics; Principles for designing the property tax; Characteristics of the property tax; Tax base; Tax rates; Residential properties; Farms; Non-residential properties; Tax exporting; Tax incentives; Property tax revolts, tax limitations and tax relief; Tax limitations; Tax relief; The politics of property tax reform; The property tax as a local tax; Conclusion; References 4 Administration of Local Taxes: An International Review of Practices and Issues for Enhancing Fiscal autonomy1Introduction; Central administration; Some national experiences; Results from central administration; Independent local administration; Experience with local administration; The special case of property taxes; Results from independent local administration; Share, joint and cooperative administration; Conclusion; Note; References; 5 Establishing a Tax Rate; Introduction; What level of government should set the property tax rate?; Setting the property tax rate; Determining the tax base Types of tax rates
Record Nr.	UNINA-9910141403203321

Pubbl/distr/stampa	[Chicago, Ill.], : International Association of Assessing Officers, [©1982]-©1994
Descrizione fisica	1 online resource
Disciplina	350.72/421/05
Soggetto topico	Property tax Tax assessment Impôt sur la fortune Assiette de l'impôt Belastingrecht Eigendom
Soggetto genere / forma	Periodicals.
Formato	Materiale a stampa
Livello bibliografico	Periodico
Lingua di pubblicazione	eng
Record Nr.	UNISA-996335817503316

Pubbl/distr/stampa	Washington, D.C. : , : International Monetary Fund, , 2012
Descrizione fisica	1 online resource (37 p.)
Collana	IMF Working Papers IMF working paper
Soggetto topico	Taxation Finance, Public Public Finance Fiscal Policy Efficiency Optimal Taxation Measurement of Economic Growth Aggregate Productivity Cross-Country Output Convergence Personal Income and Other Nonbusiness Taxes and Subsidies Taxation, Subsidies, and Revenue: General Business Taxes and Subsidies Public finance & taxation Property & real estate Consumption taxes Income tax systems Income and capital gains taxes Property tax Revenue administration Taxes Income tax Spendings tax Revenue
ISBN	1-4755-2101-4 1-61635-917-X 1-283-86689-7 1-4755-3473-6
Formato	Materiale a stampa
Livello bibliografico	Monografia
Lingua di pubblicazione	eng
Nota di contenuto	Cover; Content; I. Introduction; II. The Dataset; III. Tax Structure and Development; Figures; 1. Tax Revenue and Income Levels; 2. Tax Revenue and Income Levels: Disaggregated Analysis; 3. Long-Run Trends in Total Tax Revenue; 4. Trends in Tax Revenue: Disaggregated Analysis; 5. Trends in Tax Composition; IV. Empirical Strategy; V. Tax Composition and Growth I: Full Sample; VI. Tax Composition and Growth II: High, Middle and Low-Income Countries; VII. Endogeneity Checks; VIII. Concluding Remarks; References; Tables; 1. Estimation Results, Full Sample 2. Comparing Estimation Methods: PMG, MG, and DFE Estimates3. Estimation Results, The Income-Tax Share and Growth, HICs, MICs, and LICs; 4. Estimation Results, The Consumption-and-Property-Tax Share and Growth, HICs, MICs, and LICs; 5. Test of Weak Exogeneity, The Number of Countries with Potential Endogeneity Problem; 6. Estimation Results, Full Sample, After Excluding Countries with; 7. Estimation Results, The Income-Tax Share, HICs, MICs, and LICs, After Excluding Countries with Potential Endogeneity Problem 8. Estimation Results, The Consumption-and-Property-Tax Share, HICs, MICs, LICs, After Excluding Countries with Potential Endogeneity ProblemAnnexes; I. Construction of the GFS Dataset; II. Definition of Tax Variables; III. The Underlying Error Correction Model; IV. Regression Analysis Considering the Output Level; Annex Tables; Annex Table 1. Tax Composition and Income Level, in Comparison with Arnold et al (2011); V. Summary Statistics; Annex Table 2. Summary Statistics of Tax Variables; Annex Table 3. Summary Statistics of Other Variables
Record Nr.	UNINA-9910779330703321

Edizione	[1st ed.]
Pubbl/distr/stampa	Washington, D.C. : , : International Monetary Fund, , 2012
Descrizione fisica	1 online resource (37 p.)
Disciplina	336.200947
Collana	IMF Working Papers IMF working paper
Soggetto topico	Taxation Finance, Public Public Finance Fiscal Policy Efficiency Optimal Taxation Measurement of Economic Growth Aggregate Productivity Cross-Country Output Convergence Personal Income and Other Nonbusiness Taxes and Subsidies Taxation, Subsidies, and Revenue: General Business Taxes and Subsidies Public finance & taxation Property & real estate Consumption taxes Income tax systems Income and capital gains taxes Property tax Revenue administration Taxes Income tax Spendings tax Revenue
ISBN	1-4755-2101-4 1-61635-917-X 1-283-86689-7 1-4755-3473-6
Formato	Materiale a stampa
Livello bibliografico	Monografia
Lingua di pubblicazione	eng
Nota di contenuto	Cover; Content; I. Introduction; II. The Dataset; III. Tax Structure and Development; Figures; 1. Tax Revenue and Income Levels; 2. Tax Revenue and Income Levels: Disaggregated Analysis; 3. Long-Run Trends in Total Tax Revenue; 4. Trends in Tax Revenue: Disaggregated Analysis; 5. Trends in Tax Composition; IV. Empirical Strategy; V. Tax Composition and Growth I: Full Sample; VI. Tax Composition and Growth II: High, Middle and Low-Income Countries; VII. Endogeneity Checks; VIII. Concluding Remarks; References; Tables; 1. Estimation Results, Full Sample 2. Comparing Estimation Methods: PMG, MG, and DFE Estimates3. Estimation Results, The Income-Tax Share and Growth, HICs, MICs, and LICs; 4. Estimation Results, The Consumption-and-Property-Tax Share and Growth, HICs, MICs, and LICs; 5. Test of Weak Exogeneity, The Number of Countries with Potential Endogeneity Problem; 6. Estimation Results, Full Sample, After Excluding Countries with; 7. Estimation Results, The Income-Tax Share, HICs, MICs, and LICs, After Excluding Countries with Potential Endogeneity Problem 8. Estimation Results, The Consumption-and-Property-Tax Share, HICs, MICs, LICs, After Excluding Countries with Potential Endogeneity ProblemAnnexes; I. Construction of the GFS Dataset; II. Definition of Tax Variables; III. The Underlying Error Correction Model; IV. Regression Analysis Considering the Output Level; Annex Tables; Annex Table 1. Tax Composition and Income Level, in Comparison with Arnold et al (2011); V. Summary Statistics; Annex Table 2. Summary Statistics of Tax Variables; Annex Table 3. Summary Statistics of Other Variables
Record Nr.	UNINA-9910827127503321

Autore	Korinek Karl
Edizione	[Reprint 2012]
Pubbl/distr/stampa	Berlin ; ; Boston : , : De Gruyter, , [2012]
Descrizione fisica	1 online resource (451a pages)
Disciplina	344.30712 347.43/012
Altri autori (Persone)	ArnimHans Herbert von KirchhofPaul KorinekKarl MüllerJörg P. <1965-> SchlaichKlaus
Collana	Veröffentlichungen der Vereinigung der Deutschen Staatsrechtslehrer
Soggetto topico	Judicial review - Germany (West) Constitutional law - Germany (West) Judicial review Constitutional law Property tax - Germany (West) Property tax
ISBN	3-11-092150-2
Formato	Materiale a stampa
Livello bibliografico	Monografia
Lingua di pubblicazione	ger
Nota di contenuto	Frontmatter -- Inhalt -- Jahrestagung 1980 -- Erster Beratungsgegenstand: Die Verfassungsgerichtsbarkeit im Gefüge der Staatsfunktionen -- 1. Bericht von Professor Dr. Karl Korinek, Wien -- 2. Mitbericht von Prof. Dr. Jörg P. Müller, Bern -- 3. Mitbericht von Professor Dr. Klaus Schlaich, Bonn -- 4. Aussprache und Schlußworte -- Zweiter Beratungsgegenstand: Besteuerung und Eigentum -- 1. Bericht von Professor Dr. Paul Kirchhof, Münster -- 2. Mitbericht von Professor Dr. Hans Herbert v. Arnim, Marburg -- 3. Aussprache und Schlußworte -- Verzeichnis der Redner -- Verzeichnis der Mitglieder der Vereinigung der Deutschen Staatsrechtslehrer -- Satzung
Record Nr.	UNINA-9910160771603321