Author: Publisher:
ISBN:
Category : Capital gains tax
Languages : en
Pages : 58
Book Description
The Effectiveness of the Administration of the Real Property Gains Tax
Author: International Evidence on the Effects of Having No Capital Gains Taxes
Author: Fraser Institute (Vancouver, B.C.)Publisher: The Fraser Institute
ISBN: 0889751897
Category : Capital gains tax
Languages : en
Pages : 36
Book Description
Taxing Immovable Property Revenue Potential and Implementation Challenges
Author: Mr.John NorregaardPublisher: International Monetary Fund
ISBN: 1484395220
Category : Business & Economics
Languages : en
Pages : 43
Book Description
The tax on immovable property has been characterized as probably the most unpopular among tax instruments, in part because it is salient and hard to avoid. But economists continue to emphasize the virtues of the property tax owing to its relatively low efficieny costs, benign impact on growth, and high score on fairness. It is, therefore, generally considered to be underutilized in most countries. This paper takes stock of the arguments for using real property taxation, and presents an updated data-set for high-and middle income countries to illustrate its use. It also reflects the renewed and widespread interest in property tax reform globally, and discusses the many policy and administrative issues that must be carefully considered as prerequisites for successful property tax reform.
Effects of the Federal Estate Tax on Farms and Small Businesses
Author: United States. Congressional Budget OfficePublisher:
ISBN:
Category : Family farms
Languages : en
Pages : 60
Book Description
A Good Tax
Author: Joan YoungmanPublisher:
ISBN: 9781558443426
Category : Local finance
Languages : en
Pages : 260
Book Description
In A Good Tax, tax expert Joan Youngman skillfully considers how to improve the operation of the property tax and supply the information that is often missing in public debate. She analyzes the legal, administrative, and political challenges to the property tax in the United States and offers recommendations for its improvement. The book is accessibly written for policy analysts and public officials who are dealing with specific property tax issues and for those concerned with property tax issues in general.
The Assessment of Real Estate ...
Author: Lawson PurdyPublisher:
ISBN:
Category : Property tax
Languages : en
Pages : 24
Book Description
General Tax Reform (testimony from Administration and Publec Witnesses), Public Hearings ... , 93-1
Author: United States. Congress. House. Ways and Means CommitteePublisher:
ISBN:
Category :
Languages : en
Pages : 2072
Book Description
General Tax Reform (testimony from Administration and Public Witnesses) Public Hearings, Ninety-third Congress, First Session...
Author: United States. Congress. House. Committee on Ways and MeansPublisher:
ISBN:
Category : Taxation
Languages : en
Pages : 512
Book Description
Designing a Tax Administration Reform Strategy
Author: Ms.Katherine BaerPublisher: International Monetary Fund
ISBN: 1451980396
Category : Business & Economics
Languages : en
Pages : 37
Book Description
Building on previous FAD work in the tax administration field, this paper defines broad criteria for diagnosing the problems in a country’s tax administration and formulating an appropriate reform strategy. To be effective, this strategy should be based on the size of the tax gap and the country’s particular circumstances. This paper discusses some guiding principles which have provided the basis for successful reforms, including: reducing the tax system’s complexity, encouraging taxpayers’ voluntary compliance, differentiating the treatment of taxpayers by their revenue potential, and ensuring the reform’s effective management. Also discussed are specific bottlenecks that hinder the effectiveness of the tax administration’s operations.
Author: