Proposed Constitutional Amendment [relating to Fifty Per Cent Assessment on Taxable Property]. PDF Download

Author:
Publisher:
ISBN:
Category : Taxation
Languages : en
Pages : 12

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Author: Richard F. Dye
Publisher: Lincoln Inst of Land Policy
ISBN: 9781558442047
Category : Political Science
Languages : en
Pages : 32

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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 About 15 communities currently use this type of tax program, while others tried and rescinded it.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: Ohio. General Assembly. House of Representatives
Publisher:
ISBN:
Category : Legislation
Languages : en
Pages : 348

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Author: Charles Richmond Henderson
Publisher: Forgotten Books
ISBN: 9781334300325
Category : Social Science
Languages : en
Pages : 466

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Excerpt from Penal and Reformatory Institutions In the paper of Mr. Pettigrove we may trace the evolution of the older prison system and the beginnings of the later reforms, together with the essential facts in regard to the present conditions, especially in the ordinary state prisons. About the Publisher Forgotten Books publishes hundreds of thousands of rare and classic books. Find more at www.forgottenbooks.com This book is a reproduction of an important historical work. Forgotten Books uses state-of-the-art technology to digitally reconstruct the work, preserving the original format whilst repairing imperfections present in the aged copy. In rare cases, an imperfection in the original, such as a blemish or missing page, may be replicated in our edition. We do, however, repair the vast majority of imperfections successfully; any imperfections that remain are intentionally left to preserve the state of such historical works.

Author: Iowa. Constitutional Convention
Publisher:
ISBN:
Category : Constitituional law
Languages : en
Pages : 656

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Author: California. Legislature. Assembly
Publisher:
ISBN:
Category : California
Languages : en
Pages : 2768

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Author: American Bar Association. House of Delegates
Publisher: American Bar Association
ISBN: 9781590318737
Category : Law
Languages : en
Pages : 216

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The Model Rules of Professional Conduct provides an up-to-date resource for information on legal ethics. Federal, state and local courts in all jurisdictions look to the Rules for guidance in solving lawyer malpractice cases, disciplinary actions, disqualification issues, sanctions questions and much more. In this volume, black-letter Rules of Professional Conduct are followed by numbered Comments that explain each Rule's purpose and provide suggestions for its practical application. The Rules will help you identify proper conduct in a variety of given situations, review those instances where discretionary action is possible, and define the nature of the relationship between you and your clients, colleagues and the courts.

Author: United States. Congress. House. Committee on Investigation of United States Steel Corporation
Publisher:
ISBN:
Category : Steel industry and trade
Languages : en
Pages : 548

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Author: California
Publisher:
ISBN:
Category : California
Languages : en
Pages : 648

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Author:
Publisher:
ISBN:
Category : Banks and banking
Languages : en
Pages : 1338

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