A good tax :: legal and policy issues for the property tax in the United States /
The property tax has great strengths, particularly as an independent source of nearly half of all general revenue for local governments. However, it is undermined by inaccurate valuations, preferences that reduce the tax base and raise tax rates, and exaggerated rhetorical attacks. Addressing this s...
Gespeichert in:
| 1. Verfasser: | |
|---|---|
| Format: | Elektronisch E-Book |
| Sprache: | English |
| Veröffentlicht: |
Cambridge, Massachusetts :
Lincoln Institute of Land Policy,
[2016]
|
| Schlagworte: | |
| Online-Zugang: | Volltext |
| Zusammenfassung: | The property tax has great strengths, particularly as an independent source of nearly half of all general revenue for local governments. However, it is undermined by inaccurate valuations, preferences that reduce the tax base and raise tax rates, and exaggerated rhetorical attacks. Addressing this situation requires attention to policy, administration, and communication. Tax expert Joan Youngman skillfully considers how to improve the operation of the tax and supply the information missing in public debate. The author 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. |
| Beschreibung: | 1 online resource (xi, 260 pages) |
| Bibliographie: | Includes bibliographical references and index. |
| ISBN: | 9781558443464 1558443460 |
Internformat
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| 245 | 1 | 2 | |a A good tax : |b legal and policy issues for the property tax in the United States / |c Joan Youngman. |
| 264 | 1 | |a Cambridge, Massachusetts : |b Lincoln Institute of Land Policy, |c [2016] | |
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| 505 | 0 | |a The property tax as a good tax -- The nature of property tax. Progressivity, regressivity, and fairness -- Values and valuation -- Special uses of tax proceeds. Property taxes and school finance -- Tax increment financing -- Special treatment of specific properties. Classification and differential taxation -- Open space and conservation easements -- Farmland assessment and current use valuation -- The valuation of federally subsidized low-income housing -- Exemptions and payments in lieu of taxes -- Tax limitations and market value assessment. Tax restrictions and assessment limits -- Tax limitations and accurate assessments : the Massachusetts experience. | |
| 520 | |a The property tax has great strengths, particularly as an independent source of nearly half of all general revenue for local governments. However, it is undermined by inaccurate valuations, preferences that reduce the tax base and raise tax rates, and exaggerated rhetorical attacks. Addressing this situation requires attention to policy, administration, and communication. Tax expert Joan Youngman skillfully considers how to improve the operation of the tax and supply the information missing in public debate. The author 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. | ||
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| 650 | 0 | |a Local taxation |z United States. | |
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| 650 | 6 | |a Impôt sur la fortune |z États-Unis. | |
| 650 | 6 | |a Impôt local |z États-Unis. | |
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| 776 | 0 | 8 | |i Print version: |a Youngman, Joan M. |t Good tax. |d Cambridge, Massachusetts : Lincoln Institute of Land Policy, [2016] |z 9781558443426 |w (DLC) 2016931766 |w (OCoLC)944468148 |
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| adam_text | |
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| author | Youngman, Joan M. |
| author_GND | http://id.loc.gov/authorities/names/n93108938 |
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| contents | The property tax as a good tax -- The nature of property tax. Progressivity, regressivity, and fairness -- Values and valuation -- Special uses of tax proceeds. Property taxes and school finance -- Tax increment financing -- Special treatment of specific properties. Classification and differential taxation -- Open space and conservation easements -- Farmland assessment and current use valuation -- The valuation of federally subsidized low-income housing -- Exemptions and payments in lieu of taxes -- Tax limitations and market value assessment. Tax restrictions and assessment limits -- Tax limitations and accurate assessments : the Massachusetts experience. |
| ctrlnum | (OCoLC)1010746839 |
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| dewey-ones | 336 - Public finance |
| dewey-raw | 336.2/300973 |
| dewey-search | 336.2/300973 |
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| discipline | Wirtschaftswissenschaften |
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| indexdate | 2024-11-27T13:28:05Z |
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| spelling | Youngman, Joan M., author. https://id.oclc.org/worldcat/entity/E39PCjtvC6tqxCV3fW7kqmj9jC http://id.loc.gov/authorities/names/n93108938 A good tax : legal and policy issues for the property tax in the United States / Joan Youngman. Cambridge, Massachusetts : Lincoln Institute of Land Policy, [2016] ©2016 1 online resource (xi, 260 pages) text txt rdacontent computer c rdamedia online resource cr rdacarrier Includes bibliographical references and index. The property tax as a good tax -- The nature of property tax. Progressivity, regressivity, and fairness -- Values and valuation -- Special uses of tax proceeds. Property taxes and school finance -- Tax increment financing -- Special treatment of specific properties. Classification and differential taxation -- Open space and conservation easements -- Farmland assessment and current use valuation -- The valuation of federally subsidized low-income housing -- Exemptions and payments in lieu of taxes -- Tax limitations and market value assessment. Tax restrictions and assessment limits -- Tax limitations and accurate assessments : the Massachusetts experience. The property tax has great strengths, particularly as an independent source of nearly half of all general revenue for local governments. However, it is undermined by inaccurate valuations, preferences that reduce the tax base and raise tax rates, and exaggerated rhetorical attacks. Addressing this situation requires attention to policy, administration, and communication. Tax expert Joan Youngman skillfully considers how to improve the operation of the tax and supply the information missing in public debate. The author 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. Print version record. Property tax United States. Local taxation United States. Local finance United States. Impôt sur la fortune États-Unis. Impôt local États-Unis. Finances locales États-Unis. BUSINESS & ECONOMICS Public Finance. bisacsh Local taxation fast Local finance fast Property tax fast United States fast https://id.oclc.org/worldcat/entity/E39PBJtxgQXMWqmjMjjwXRHgrq Lincoln Institute of Land Policy, issuing body. http://id.loc.gov/authorities/names/n79133198 has work: A good tax (Text) https://id.oclc.org/worldcat/entity/E39PCGdc3CMbRvKtYjphkmpvwP https://id.oclc.org/worldcat/ontology/hasWork Print version: Youngman, Joan M. Good tax. Cambridge, Massachusetts : Lincoln Institute of Land Policy, [2016] 9781558443426 (DLC) 2016931766 (OCoLC)944468148 FWS01 ZDB-4-EBA FWS_PDA_EBA https://search.ebscohost.com/login.aspx?direct=true&scope=site&db=nlebk&AN=1204319 Volltext |
| spellingShingle | Youngman, Joan M. A good tax : legal and policy issues for the property tax in the United States / The property tax as a good tax -- The nature of property tax. Progressivity, regressivity, and fairness -- Values and valuation -- Special uses of tax proceeds. Property taxes and school finance -- Tax increment financing -- Special treatment of specific properties. Classification and differential taxation -- Open space and conservation easements -- Farmland assessment and current use valuation -- The valuation of federally subsidized low-income housing -- Exemptions and payments in lieu of taxes -- Tax limitations and market value assessment. Tax restrictions and assessment limits -- Tax limitations and accurate assessments : the Massachusetts experience. Property tax United States. Local taxation United States. Local finance United States. Impôt sur la fortune États-Unis. Impôt local États-Unis. Finances locales États-Unis. BUSINESS & ECONOMICS Public Finance. bisacsh Local taxation fast Local finance fast Property tax fast |
| title | A good tax : legal and policy issues for the property tax in the United States / |
| title_auth | A good tax : legal and policy issues for the property tax in the United States / |
| title_exact_search | A good tax : legal and policy issues for the property tax in the United States / |
| title_full | A good tax : legal and policy issues for the property tax in the United States / Joan Youngman. |
| title_fullStr | A good tax : legal and policy issues for the property tax in the United States / Joan Youngman. |
| title_full_unstemmed | A good tax : legal and policy issues for the property tax in the United States / Joan Youngman. |
| title_short | A good tax : |
| title_sort | good tax legal and policy issues for the property tax in the united states |
| title_sub | legal and policy issues for the property tax in the United States / |
| topic | Property tax United States. Local taxation United States. Local finance United States. Impôt sur la fortune États-Unis. Impôt local États-Unis. Finances locales États-Unis. BUSINESS & ECONOMICS Public Finance. bisacsh Local taxation fast Local finance fast Property tax fast |
| topic_facet | Property tax United States. Local taxation United States. Local finance United States. Impôt sur la fortune États-Unis. Impôt local États-Unis. Finances locales États-Unis. BUSINESS & ECONOMICS Public Finance. Local taxation Local finance Property tax United States |
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