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A primer on property tax [[electronic resource] ] : administration and policy / / edited by William J. McCluskey, Gary C. Cornia, Lawrence C. Walters
| A primer on property tax [[electronic resource] ] : administration and policy / / edited by William J. McCluskey, Gary C. Cornia, Lawrence C. Walters |
| 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 |
| Hoboken, N.J., : Wiley, 2013 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
A primer on property tax [[electronic resource] ] : administration and policy / / edited by William J. McCluskey, Gary C. Cornia, Lawrence C. Walters
| A primer on property tax [[electronic resource] ] : administration and policy / / edited by William J. McCluskey, Gary C. Cornia, Lawrence C. Walters |
| 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 |
| 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-9910830373503321 |
| Hoboken, N.J., : Wiley, 2013 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
A primer on property tax [[electronic resource] ] : administration and policy / / edited by William J. McCluskey, Gary C. Cornia, Lawrence C. Walters
| A primer on property tax [[electronic resource] ] : administration and policy / / edited by William J. McCluskey, Gary C. Cornia, Lawrence C. Walters |
| 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 |
| 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-9910840522503321 |
| Hoboken, N.J., : Wiley, 2013 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||