A good tax : legal and policy issues for the property tax in the United States /

Mostrar otras versiones (1)

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...

Descripción completa

Detalles Bibliográficos
Clasificación:Libro Electrónico
Autor principal: Youngman, Joan M. (Autor)
Formato: Electrónico eBook
Idioma:Inglés
Publicado: Cambridge, Massachusetts : Lincoln Institute of Land Policy, [2016]
Temas:
Property tax > United States.
Local taxation > United States.
Local finance > United States.
Impôt sur la fortune > États-Unis.
Impôt local > États-Unis.
Finances locales > États-Unis.
BUSINESS & ECONOMICS > Public Finance.
Local taxation
Local finance
Property tax.
United States.
Acceso en línea:Texto completo
Tabla de Contenidos:
  • 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.

Ejemplares similares