Buscar
Results
-
Valuing Land and Improvements in Thin Markets
Does the Frequency of Sales Cause Property Tax Inequities?Documentos de trabajoMayo 2006Rachel N. Weber and Daniel P. McMillenFew studies have attempted to explain the well-documented tendency for lower-priced properties to receive higher assessment. We argue that the absence of market information and the assessor’s...
-
Improving the Valuation of Large Commercial Properties for Real Estate Tax Purposes
Documentos de trabajoAbril 2006Richard AlmyThe aims of this project are to examine systematically methods for valuing large office buildings for property tax purposes, identify issues, evaluate their seriousness, and describe potential...
-
Full Disclosure
Unanticipated Improvements in Property Tax UniformityDocumentos de trabajoJunio 2005Gary C. Cornia and Lawrence C. WaltersThis paper contributes to two strands in the property tax literature. One thread considers the effects of full disclosure requirements or “truth in taxation” on the rate of property tax...
-
Training Indiana’s Assessors
A Blueprint and Foundation for ReformDocumentos de trabajoOctubre 2004Frank Kelly and Jeff WuenschThis paper reports on the current educational and training system for Indiana’s assessors, reviews necessary job functions and prerequisites, and summarizes their current qualifications. In...
-
Evaluating the Feasibility and Burden Shifting Impacts of a State Land Value Tax on Commercial and Industrial Property
Documentos de trabajoEnero 2004Mark HavemanIn the most recent general session of the Minnesota state legislature, a bill was introduced to transition the commercial/industrial portion of the state general property tax into a tax on commercial...
-
Land Taxes and Revenue Needs as Communities Grow and Decline
Evidence from New ZealandDocumentos de trabajoJulio 2004Suzi Kerr, Andrew Aitken, and Arthur GrimesNew Zealand is unusual in that nearly 60% of local services are funded from property taxes. These are a mixture of land taxes, capital value taxes, annual rental value taxes and uniform general...
-
Policy Options for the Taxation of Agriculture Land and Agricultural Income in India
Documentos de trabajoJunio 2004Sebastian S. JamesThis paper is a study of the policy options for the taxation of Agricultural Land and Agricultural Income in India at the levels of the Local, State and Central Government. This study has come to the...
-
Intra-Metropolitan Area Fiscal Capacity Disparities and the Property Tax
Documentos de trabajoAbril 2004Michael E. Bell, Lindsay C. Clark, Joe Cordes, and Hal WolmanThe purpose of this study is to assess the extent of variations in the revenue capacity of select local governments in the Washington, DC area using the Representative Revenue System developed by the...
-
Property Taxation in Indonesia
Challenges from DecentralizationDocumentos de trabajoFebrero 2003Roy KellyIn 1986, Indonesia embarked on a major property tax reform, generally recognized as perhaps the most successful property tax reform in the developing world. The reform simplified basic tax policy,...
-
Property Taxation in New Zealand
Documentos de trabajoDiciembre 2002William J. McCluskey, with Arthur Grimes and Jason TimminsSince European colonisation of New Zealand in 1840, property taxes have formed the foundation of local authorities’ revenues. Currently, over half of local authority revenues are sourced from...
Páginas |