Taxation of Business Property: Is Uniformity Still a Valid Norm?

Przednia okładka
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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Spis treści

Taxation of Business Property Overview
xiii
Perspectives on the Business Property Tax Base
21
Emerging Legal Issues Valuation and Expenditure Limitations Toxic Waste Impact and Intangibles Valuation
41
Uniformity as a Policy Objective
59
Uniformity in the Context of Other Concerns
73
Enforcement of Uniformity
89
Business Property Tax Incentives and Economic Development
107
Special Problems in the Valuation of Business Property
135
Tax Valuation of Contaminated Property
147
Selected Business Property Taxation Issues Personal Property
157
Future Directions for Business Property Taxation
167
References
181
Index
191
Contributors
199
Prawa autorskie

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Strona 188 - M'CULLOCH. -A TREATISE ON THE PRINCIPLES AND PRACTICAL INFLUENCE of TAXATION and the FUNDING SYSTEM.
Strona 1 - Glancing ahead now, over the next two decades, I would expect to see the property tax all but wither away. Further relative decline is a...

Informacje o autorze (1995)

JOHN H. BOWMAN is Professor of Economics in the School of Business at Virginia Commonwealth University in Richmond.

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