By William J. McCluskey, Gary C. Cornia, Lawrence C. Walters

ISBN-10: 1118454340

ISBN-13: 9781118454343

ISBN-10: 1405126493

ISBN-13: 9781405126496

'The chapters during this e-book discover intimately the alternatives concerning either the constitution and management of the valuables tax, drawing at the large wisdom the authors have bought in learning estate taxes worldwide. The chapters offer a wide-ranging remedy of the layout offerings and administrative projects, either when it comes to the breadth of layout strategies and administrative projects lined and the intensity of the discussion.  The authors describe the variety of layout offerings, talk about the linked matters and the benefits and drawbacks for every, and current the standards to assist decide on one of the options.’

From the book’s Foreword via David L. Sjoquist, Professor of Economics and Dan E. Sweat student Chair in academic and group coverage, Georgia kingdom University

Property taxation is a key point in supplying an effective starting place and a sturdy investment resource for easy public services.

Developing and enforcing a estate tax process is a posh activity. This complexity is compounded through the variety of felony, cultural and ancient contexts of policymakers and tax directors. the realm improvement file (1999-2000), Entering the twenty first Century places monetary decentralization on the best of the improvement schedule. This makes neighborhood taxation - and particularly the valuables tax choice - of severe significance to either tax and land coverage, in addition to the wider improvement agenda.

A Primer on estate Tax: management and Policy presents the reader with an research of matters surrounding estate tax, together with economics, legislations, public finance, decentralisation, valuation, GIS and estate tax reform. A key power of the ebook lies within the large overseas adventure of the authors and the publication will supply for the 1st time fabric that's topical, state of the art and hugely proper to some of the disciplines curious about estate taxation.

The authors learn the standards utilized to judge the strengths and weaknesses of estate tax, speak about the most valuation equipment and the commercial ideas underpinning them and evaluate the felony and administrative elements of estate tax worldwide.

Chapter 1 estate Tax (pages 1–40): Harry Kitchen
Chapter 2 Value?Based methods to estate Taxation (pages 41–68): Riel Franzsen and William J. McCluskey
Chapter three The Politics of the valuables Tax (pages 69–88): Enid Slack
Chapter four management of neighborhood Taxes (pages 89–124): John L. Mikesell
Chapter five developing a Tax price (pages 125–139): Kurt Zorn
Chapter 6 estate Tax assortment and Enforcement (pages 141–171): Roy Kelly
Chapter 7 The Tax each person likes to Hate (pages 173–186): Jay okay. Rosengard
Chapter eight felony matters in estate Tax management (pages 187–205): Frances Plimmer
Chapter nine Tax standards (pages 207–227): Gary C. Cornia
Chapter 10 Estimating estate Tax profit strength (pages 229–247): Lawrence C. Walters
Chapter eleven Taxing Public Leasehold Land in Transition international locations (pages 249–264): Yu?Hung Hong
Chapter 12 estate Tax and casual estate (pages 265–286): Martim Smolka and Claudia M. De Cesare
Chapter thirteen Non?Market price and Hybrid ways to estate Taxation (pages 287–305): William J. McCluskey and Riel Franzsen
Chapter 14 computing device Assisted Mass Appraisal And the valuables Tax (pages 307–338): William J. McCluskey, Peadar Davis, Michael McCord, David McIlhatton and Martin Haran
Chapter 15 Geographic details structures and the significance of place (pages 339–357): David McIlhatton, Michael McCord, Peadar Davis and Martin Haran

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The larger the uncollected taxes, the lower the effectiveness of the property tax system in generating revenues to fund local public services. Large tax arrears create higher taxes on those properties that pay their taxes and/or lead to fewer local public services than should otherwise be the case. Other land and property related taxes used by local governments In addition to the property tax, there are a number of additional land based taxes that are employed in virtually every country. The range of charges is extensive.

It would be levied on business income. It would be on production and not consumption. This would make it an origin-based, not a destination-based tax; hence, it would tax exports and not imports. Further, it is suggested that it be a provincial tax, with municipalities having the opportunity to set local rates that are ‘piggy-backed’ onto the provincial rate. The province could even impose limits on local surcharges to prevent excessive locational distortions. Because the BVT is a value-added tax (essentially sales less cost of goods purchased), it would eliminate a number of the distortions created by the current over-taxation of business property.

22 A Primer on Property Tax Exporting commercial and industrial property taxes The opportunity for the commercial/industrial sector to export its property tax burden onto residents of other municipalities has the potential for misallocating resources and lowering municipal accountability. Of course, the ability of a firm to export will depend on the elasticity of demand for the exported product. Tax exporting refers to situations in which some portion of the local tax burden is borne by people who live elsewhere, either through a change in relative commodity prices or in a change in the net return to non-locally owned factors of production (inputs in the production process).

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A Primer on Property Tax: Administration and Policy by William J. McCluskey, Gary C. Cornia, Lawrence C. Walters

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