A Critical Study of the Unimproved Value of Land
Author | : New Zealand. Valuation Department |
Publisher | : |
Total Pages | : 124 |
Release | : 1968 |
Genre | : Real property |
ISBN | : |
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Author | : New Zealand. Valuation Department |
Publisher | : |
Total Pages | : 124 |
Release | : 1968 |
Genre | : Real property |
ISBN | : |
Author | : William J. McCluskey |
Publisher | : Routledge |
Total Pages | : 228 |
Release | : 2017-03-02 |
Genre | : Law |
ISBN | : 1351923560 |
This study of the strategic, policy and operational characteristics of Land Value Taxation is a unique and original contribution to Elston knowledge. McCluskey and Franzsen provide a clear and detailed synthesis of existing Land Value Taxation systems and address the perceived advantages and disadvantages of such systems. The implications of this work, based on a two-tier analysis of selected countries, will be critical in terms of informing policy makers when contemplating reviews of existing Land Value Taxation systems or its possible introduction. The empirical research underpinning this work has attempted to concisely provide the role of land value systems within the selected case study countries. The work has clearly identified a number of challenges being faced by those countries and jurisdictions that currently utilise land value tax systems. Given these challenges this book is timely in that it provides detailed expositions of property tax systems that are undergoing significant change and reform.
Author | : New Zealand. Parliament |
Publisher | : |
Total Pages | : 952 |
Release | : 1968 |
Genre | : New Zealand |
ISBN | : |
Author | : New Zealand. Parliament. House of Representatives |
Publisher | : |
Total Pages | : 1540 |
Release | : 1915 |
Genre | : New Zealand |
ISBN | : |
Author | : Daniel Mark Holland |
Publisher | : |
Total Pages | : 316 |
Release | : 1970 |
Genre | : Land Value Taxation |
ISBN | : |
Author | : Richard F. Dye |
Publisher | : Lincoln Inst of Land Policy |
Total Pages | : 32 |
Release | : 2010 |
Genre | : Political Science |
ISBN | : 9781558442047 |
The land value tax is the focus of this Policy Focus Report, Assessing the Theory and Practice of Land Value Taxation. A concept dating back to Henry George, the land value tax is a variant of the property tax that imposes a higher tax rate on land than on improvements, or taxes only the land value. Many other types of changes in property tax policy, such as assessment freezes or limitations, have undesirable side effects, including unequal treatment of similarly situated taxpayers and distortion of economic incentives. The land value tax can enhance both the fairness and the efficiency of property tax collection, with few undesirable effects; land is effectively in fixed supply, so an increase in the tax rate on land value will raise revenue without distorting the incentives for owners to invest in and use their land. A land value tax has also been seen as a way to combat urban sprawl by encouraging density and infill development. Authors Richard F. Dye and Richard W. England examine the experience of those who have implemented the land value tax -- more than 30 countries around the world, and in the United States, several municipalities dating back to 1913, when the Pennsylvania legislature permitted Pittsburgh and Scranton to tax land values at a higher rate than building values. A 1951 statute gave smaller Pennsylvania cities the same option to enact a two-rate property tax, a variation of the land value tax. About 15 communities currently use this type of tax program, while others tried and rescinded it. Hawaii also has experience with two-rate taxation, and Virginia and Connecticut have authorized municipalities to choose a two-rate property tax. The land value tax has been subjected to studies comparing jurisdictions with and without it, and to legal challenges. A land value tax also raises administrative issues, particularly in the area of property tax assessments. Land value taxation is an attractive alternative to the traditional property tax, especially to much more problematic types of property tax measures such as assessment limitations, the authors conclude. A land value tax is best implemented if local officials use best assessing practices to keep land and improvement values up to date; phase in dual tax rates over several years; and include a tax credit feature in those communities where land-rich but income-poor citizens might suffer from land value taxation.
Author | : Yetta Scheftel |
Publisher | : Nabu Press |
Total Pages | : 280 |
Release | : 2013-12-08 |
Genre | : |
ISBN | : 9781295372324 |
This is a reproduction of a book published before 1923. This book may have occasional imperfections such as missing or blurred pages, poor pictures, errant marks, etc. that were either part of the original artifact, or were introduced by the scanning process. We believe this work is culturally important, and despite the imperfections, have elected to bring it back into print as part of our continuing commitment to the preservation of printed works worldwide. We appreciate your understanding of the imperfections in the preservation process, and hope you enjoy this valuable book. ++++ The below data was compiled from various identification fields in the bibliographic record of this title. This data is provided as an additional tool in helping to ensure edition identification: ++++ The Taxation Of Land Value: A Study Of Certain Discriminatory Taxes On Land; Volume 22 Of Hart, Schaffner & Marx Prize Essays Yetta Scheftel Houghton Mifflin company, 1916 Land; Land use; Land value taxation; Real property tax; Single tax
Author | : Manya M. Mooya |
Publisher | : Springer |
Total Pages | : 193 |
Release | : 2016-03-17 |
Genre | : Business & Economics |
ISBN | : 3662491648 |
This monograph critically reviews and updates real estate valuation theory, which is based on neoclassical economics, in light of developments in heterodox economic theory. Building on a comprehensive historical account of the evolution of value theory, the book uses new institutional economics theory and critical realism as lenses through which problems in standard valuation theory and practice are expatiated, and as the foundation for an alternative theory. The new theory is employed to explain major problems in real estate valuation that are beyond the capability of the standard theory, such as price bubbles in real estate markets, anchoring bias, client influence and valuation under uncertain market conditions.