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Journal of property tax management
| Journal of property tax management |
| Pubbl/distr/stampa | [New York, NY], : Panel Publishers |
| Descrizione fisica | 1 online resource |
| Disciplina |
343.7305/4/05
347.3035405 |
| Soggetto topico |
Property tax - Law and legislation - United States
Property tax - United States Property tax Property tax - Law and legislation |
| Soggetto genere / forma | Periodicals. |
| Formato | Materiale a stampa  |
| Livello bibliografico | Periodico |
| Lingua di pubblicazione | eng |
| Altri titoli varianti | Property tax management |
| Record Nr. | UNISA-996215883503316 |
| [New York, NY], : Panel Publishers | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. di Salerno | ||
| ||
Journal of property tax management
| Journal of property tax management |
| Pubbl/distr/stampa | [New York, NY], : Panel Publishers |
| Descrizione fisica | 1 online resource |
| Disciplina |
343.7305/4/05
347.3035405 |
| Soggetto topico |
Property tax - Law and legislation - United States
Property tax - United States Property tax Property tax - Law and legislation |
| Soggetto genere / forma | Periodicals. |
| Formato | Materiale a stampa |
| Livello bibliografico | Periodico |
| Lingua di pubblicazione | eng |
| Altri titoli varianti | Property tax management |
| Record Nr. | UNINA-9910339537203321 |
| [New York, NY], : Panel Publishers | ||
| 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 |
| 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 | ||
| ||
The taxation of energy-sector assets : Polish tax legislation on the eve of energy transformation / / Wojciech Morawski, Adam Kała̜żny
| The taxation of energy-sector assets : Polish tax legislation on the eve of energy transformation / / Wojciech Morawski, Adam Kała̜żny |
| Autore | Morawski Wojciech |
| Pubbl/distr/stampa | Cham, Switzerland : , : Springer, , [2022] |
| Descrizione fisica | 1 online resource (111 pages) |
| Disciplina | 333.79 |
| Collana | SpringerBriefs in energy |
| Soggetto topico |
Energy policy
Energy tax Property tax - Law and legislation |
| ISBN | 3-031-15673-0 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto |
Intro -- Preface -- Contents -- 1 Coal: Poland's Erstwhile 'Black Gold' or Current Problem? -- 2 Real Estate Taxation in Poland: The Main Legal Problems -- 2.1 Introduction -- 2.2 Real Estate Tax Terminology -- 2.3 Real Estate Tax on Buildings -- 2.3.1 The Concept of Buildings -- 2.3.2 The Tax Base -- 2.3.3 Tax Rates -- 2.4 The Real Estate Tax on Structures -- 2.4.1 The Concept of Structures -- 2.4.2 Taxable Structures -- 2.4.3 The Tax Base -- 2.4.4 Tax Rates -- 2.5 A Building or a Structure? Unclear Boundaries -- 2.6 The Taxation of Land with the Real Estate, Agricultural or Forestry Tax -- 2.6.1 The Demarcation of the Real Estate Tax, Agricultural Tax and Forestry Tax -- 2.7 The Tax Base -- 2.7.1 Tax Rates -- 2.8 Business Connections and Occupations -- 3 The Taxation of Assets Used to Extract Energy Resources -- 3.1 Hard Coal Mines -- 3.1.1 Hard Coal Mines in Poland: An Introduction -- 3.1.2 The Specificity of the Legal Regulation of Mining Activities -- 3.1.3 The Dispute Over the Taxation of Underground Excavations in Poland -- 3.1.4 The Taxable Underground Portions of a Mine -- 3.2 Lignite Mines -- 3.3 Crude Oil Mines and Gas Mines -- 4 The Taxation of Assets Used to Transport and Store Energy Resources -- 4.1 Pipelines Used to Transport Oil and Gas -- 4.1.1 The Tax Treatment of Pipelines -- 4.1.2 Associated Infrastructures -- 4.1.3 The Soil Beneath Pipelines -- 4.2 Liquefied Natural Gas Terminals -- 4.2.1 Onshore Liquefied Natural Gas Terminals -- 4.2.2 The Floating Storage and Regasification Unit Terminal -- 4.3 Oil and Gas Tanks -- 5 The Taxation of Construction Objects Used to Generate Energy: The Current Legal Regime -- 5.1 Coal-Fired Power Plants -- 5.2 Gas-Fired Power Plants -- 5.3 Oil Power Plants -- 5.4 Wind Power Plants -- 5.5 Hydroelectric Power Stations -- 5.6 Geothermal Power Plants -- 5.7 Photovoltaic Power Plants.
5.8 Biogas Plants -- 5.9 Waste Incineration Plants with Thermal Energy Recovery -- 5.10 Nuclear Power Plants -- 6 The Taxation of Wind Power Plants: A Case of Regulatory Instability -- 6.1 Wind Power Plants: Introduction -- 6.2 Taxed in Full? -- 6.3 Taxing Only the Construction Part? -- 6.4 The 'Anti-Windmill' Law -- 6.5 Yet the Government Likes Wind Turbines? -- 6.6 The Retroactivity of the Change in Taxation Rules for Wind Power Plants -- 7 The Taxation of Land Used for Energy Production -- 7.1 Introduction -- 7.2 Land Occupied for the Extraction of Energy Resources -- 7.3 Land Occupied for Energy Production -- 7.4 Land Reclamation -- 8 Offshore Wind Farms: A Special Tax Regime -- 8.1 Offshore Wind Farms: The Problem of Building in 'No Man's Land' -- 8.2 Concession Fees -- 8.3 The Sea Occupation Concession Fee -- 8.4 The Concession Fee as a Tax Substitute -- 8.5 Alternative Approaches to Taxing Offshore Wind Farms -- 9 The Taxation of Assets Used for Energy Storage -- 9.1 Introduction -- 9.2 Electrochemical Storage -- 9.3 Pumped Storage Power Plants -- 10 The Taxation of Transmission Lines and Facilities: A History of Unexpected Regulatory Changes and Unstable Jurisprudence -- 10.1 Transmission Lines -- 10.2 Transformer Stations -- 10.2.1 Substation Facilities' Tax Classification -- 10.2.2 The Tax Treatment of Transformers Located in Buildings -- 10.3 The Land Under Transmission Lines -- 11 Allocation of Tax Revenue Between State and Local Government Units -- 11.1 Introduction -- 11.2 Distribution of Wealth Tax Revenues Between Municipalities-Standard Solutions -- 11.3 Allocation of Tax Revenue from Nuclear Power Plants-Closer to Economic Rationality -- 11.4 Offshore Wind Farms-Revenue Not for Municipalities -- 11.5 Impact of Municipalities on the Taxation of Assets Used in the Energy Sector. 12 Conclusion: Are Traditional and Renewable Sources of Energy Treated Equally by the Legislator? -- Bibliography. |
| Record Nr. | UNINA-9910624383103321 |
Morawski Wojciech
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| Cham, Switzerland : , : Springer, , [2022] | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
