Taxation of Business Property: Is Uniformity Still a Valid Norm?
Greenwood Publishing Group, 1995 - 205
This newest volume in Praeger's National Tax Association series examines the taxation of business property. Experts from the corporate and academic world address the crucial matters of: the changing business property tax base and its impact on local government economic health; the emerging legal issues in business property taxation; uniformity as a tax policy objective; the enforcement of uniformity; issues concerning the valuation of business property; and the appropriate role of business property taxation. This volume will be of interest to tax specialists in business and government.
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Perspectives on the Business Property Tax Base
Emerging Legal Issues Valuation and Expenditure Limitations Toxic Waste Impact and Intangibles Valuation
Uniformity as a Policy Objective
Uniformity in the Context of Other Concerns
Enforcement of Uniformity
Business Property Tax Incentives and Economic Development
Special Problems in the Valuation of Business Property