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1. The Unit Approach to the Taxation of Railroad and Public Utility Property

   Ponencias
   Mayo 2013
   Gary C. Cornia, David J. Crapo, and Lawrence C. Walters

   Administering a property tax system presents ongoing challenges under the best of circumstances. Whether it involves keeping taxpayer rolls up to date, pursuing tax evaders, or updating taxable...

2. Local Nonproperty Revenues

   Ponencias
   Abril 2013
   Jorge Martinez-Vazquez

   In this paper, Jorge Martinez-Vazquez focuses on the current theory and practice of non-property tax assignments to local urban governments in developing and developed countries. Although the...