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A good tax : legal and policy issues for the property tax in the United States /
The property tax has great strengths, particularly as an independent source of nearly half of all general revenue for local governments. However, it is undermined by inaccurate valuations, preferences that reduce the tax base and raise tax rates, and exaggerated rhetorical attacks. Addressing this s...
| Clasificación: | Libro Electrónico |
|---|---|
| Autor principal: | |
| Formato: | Electrónico eBook |
| Idioma: | Inglés |
| Publicado: |
Cambridge, Massachusetts :
Lincoln Institute of Land Policy,
[2016]
|
| Temas: | |
| Acceso en línea: | Texto completo |
MARC
| LEADER | 00000cam a2200000 i 4500 | ||
|---|---|---|---|
| 001 | EBSCO_on1010746839 | ||
| 003 | OCoLC | ||
| 005 | 20231017213018.0 | ||
| 006 | m o d | ||
| 007 | cr cnu---unuuu | ||
| 008 | 171108t20162016mau ob 001 0 eng d | ||
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| 019 | |a 1056196486 |a 1162390314 | ||
| 020 | |a 9781558443464 |q (electronic bk.) | ||
| 020 | |a 1558443460 |q (electronic bk.) | ||
| 020 | |z 9781558443426 | ||
| 020 | |z 1558443428 | ||
| 020 | |z 1558443460 | ||
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| 020 | |z 1558443452 | ||
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| 020 | |z 1558443436 | ||
| 029 | 1 | |a AU@ |b 000065570685 | |
| 035 | |a (OCoLC)1010746839 |z (OCoLC)1056196486 |z (OCoLC)1162390314 | ||
| 043 | |a n-us--- | ||
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| 072 | 7 | |a BUS |x 051000 |2 bisacsh | |
| 082 | 0 | 4 | |a 336.2/300973 |2 23 |
| 049 | |a UAMI | ||
| 100 | 1 | |a Youngman, Joan M., |e author. | |
| 245 | 1 | 2 | |a A good tax : |b legal and policy issues for the property tax in the United States / |c Joan Youngman. |
| 264 | 1 | |a Cambridge, Massachusetts : |b Lincoln Institute of Land Policy, |c [2016] | |
| 264 | 4 | |c ©2016 | |
| 300 | |a 1 online resource (xi, 260 pages) | ||
| 336 | |a text |b txt |2 rdacontent | ||
| 337 | |a computer |b c |2 rdamedia | ||
| 338 | |a online resource |b cr |2 rdacarrier | ||
| 504 | |a Includes bibliographical references and index. | ||
| 505 | 0 | |a The property tax as a good tax -- The nature of property tax. Progressivity, regressivity, and fairness -- Values and valuation -- Special uses of tax proceeds. Property taxes and school finance -- Tax increment financing -- Special treatment of specific properties. Classification and differential taxation -- Open space and conservation easements -- Farmland assessment and current use valuation -- The valuation of federally subsidized low-income housing -- Exemptions and payments in lieu of taxes -- Tax limitations and market value assessment. Tax restrictions and assessment limits -- Tax limitations and accurate assessments : the Massachusetts experience. | |
| 520 | |a The property tax has great strengths, particularly as an independent source of nearly half of all general revenue for local governments. However, it is undermined by inaccurate valuations, preferences that reduce the tax base and raise tax rates, and exaggerated rhetorical attacks. Addressing this situation requires attention to policy, administration, and communication. Tax expert Joan Youngman skillfully considers how to improve the operation of the tax and supply the information missing in public debate. The author analyzes the legal, administrative, and political challenges to the property tax in the United States and offers recommendations for its improvement. The book is accessibly written for policy analysts and public officials who are dealing with specific property tax issues and for those concerned with property tax issues in general. | ||
| 588 | 0 | |a Print version record. | |
| 590 | |a eBooks on EBSCOhost |b EBSCO eBook Subscription Academic Collection - Worldwide | ||
| 650 | 0 | |a Property tax |z United States. | |
| 650 | 0 | |a Local taxation |z United States. | |
| 650 | 0 | |a Local finance |z United States. | |
| 650 | 6 | |a Impôt sur la fortune |z États-Unis. | |
| 650 | 6 | |a Impôt local |z États-Unis. | |
| 650 | 6 | |a Finances locales |z États-Unis. | |
| 650 | 7 | |a BUSINESS & ECONOMICS |x Public Finance. |2 bisacsh | |
| 650 | 7 | |a Local taxation |2 fast |0 (OCoLC)fst01001505 | |
| 650 | 7 | |a Local finance |2 fast |0 (OCoLC)fst01001253 | |
| 650 | 7 | |a Property tax. |2 fast |0 (OCoLC)fst01079163 | |
| 651 | 7 | |a United States. |2 fast |0 (OCoLC)fst01204155 | |
| 710 | 2 | |a Lincoln Institute of Land Policy, |e issuing body. | |
| 776 | 0 | 8 | |i Print version: |a Youngman, Joan M. |t Good tax. |d Cambridge, Massachusetts : Lincoln Institute of Land Policy, [2016] |z 9781558443426 |w (DLC) 2016931766 |w (OCoLC)944468148 |
| 856 | 4 | 0 | |u https://ebsco.uam.elogim.com/login.aspx?direct=true&scope=site&db=nlebk&AN=1204319 |z Texto completo |
| 938 | |a EBL - Ebook Library |b EBLB |n EBL4459676 | ||
| 938 | |a EBSCOhost |b EBSC |n 1204319 | ||
| 938 | |a YBP Library Services |b YANK |n 12903182 | ||
| 994 | |a 92 |b IZTAP | ||