Author: United States. Department of the Treasury. LibraryPublisher:
ISBN:
Category :
Languages : en
Pages : 108
Book Description
Consolidated Review of Current Information
Author: United States. Department of the Treasury. LibraryPublisher:
ISBN:
Category :
Languages : en
Pages : 108
Book Description
Review of Current Information in the Treasury Department Library
Author: United States. Department of the Treasury. LibraryPublisher:
ISBN:
Category :
Languages : en
Pages : 150
Book Description
The Life of Pennsylvania Governor George M. Leader
Author: Kenneth C. WolenskyPublisher: Rowman & Littlefield
ISBN: 1611460794
Category : Biography & Autobiography
Languages : en
Pages : 209
Book Description
The Life of Pennsylvania Governor George M. Leader stands as the only oral history-based account of a Pennsylvania governor. Written by a leading Pennsylvania historian while the former governor was in his 9th decade of life, here Governor Leader tells his remarkable story and the story of Pennsylvania politics in an era quite different from today.
The Tax Problem
Author: Pennsylvania. Governor's Tax Study CommitteePublisher:
ISBN:
Category : Taxation
Languages : en
Pages : 197
Book Description
Assessing the Theory and Practice of Land Value Taxation
Author: Richard F. DyePublisher: Lincoln Inst of Land Policy
ISBN: 9781558442047
Category : Political Science
Languages : en
Pages : 32
Book Description
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.
Devastation on the Delaware
Author: Mary A. ShaferPublisher:
ISBN:
Category : History
Languages : en
Pages : 466
Book Description
Narrative nonfiction account of the record-setting Delaware River flood of August 18-20, 1955, reads like a thriller. This devastation was caused by rain from hurricanes Connie and Diane, hitting within five days of each other. The flood killed nearly 100 people in PA, NJ & NY, with the highest flood crest recorded on river to date. This is an extremely readable narrative woven from interviews with 100+ survivors & eyewitnesses. With 105 historic photos bringing these events to chilling life, this is the first comprehensive account of a tragic event that changed life in the Delaware Valley forever.
Report to Taxpayers
Author: United States. Dept. of the TreasuryPublisher:
ISBN:
Category :
Languages : en
Pages : 46
Book Description
Guide to Public Affairs Research in Pennsylvania
Author: Robert Alan SigafoosPublisher:
ISBN:
Category : Pennsylvania
Languages : en
Pages : 136
Book Description
State and Local Taxation
Author: Jerome R. HellersteinPublisher:
ISBN:
Category : Business & Economics
Languages : en
Pages : 1148
Book Description
Casebook to take account of the key developments in the law of state and local taxation.
Municipal Reference Library Notes
Author: New York Public Library. Municipal Reference LibraryPublisher:
ISBN:
Category : Cities and towns
Languages : en
Pages : 696
Book Description