Erosion of the Property Tax Base : Trends, Causes, and Consequences
| Year of publication: |
2014
|
|---|---|
| Authors: | Augustine, Nancy Y. |
| Other Persons: | Bell, Michael E. (contributor) ; Brunori, David (contributor) |
| Publisher: |
Cambridge : Lincoln Institute of Land Policy |
| Subject: | Vermögensteuer | Wealth tax | Grundsteuer | Real property tax | Besteuerungsverfahren | Taxation procedure | Gemeindesteuer | Local tax |
| Extent: | Online-Ressource (366 p) |
|---|---|
| Type of publication: | Book / Working Paper |
| Language: | English |
| Notes: | Description based upon print version of record ""CONTENTS""; ""1 The Property Tax Under Siege""; ""2 Overview of the Trends in Property Tax Base Erosion""; ""3 Property Tax Exemptions, Revenues, and Equity""; ""4 Residential Property Tax Relief Measures""; ""5 Assessment Limits as a Means of Limiting Homeowner Property Taxes""; ""6 Tax and Expenditure Limitations and Local Public Finances""; ""7 Efforts to Override School District Property Tax Limitations""; ""8 Property Tax Abatement as a Means of Promoting State and Local Economic Activity""; ""9 Preferential Tax Treatment of Property Used for Social Purposes"" ""10 The Politics of the Property Tax Base""""CONTRIBUTORS""; ""INDEX"" |
| ISBN: | 978-1-55844-186-6 ; 978-1-55844-269-6 ; 978-1-55844-186-6 |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10012680194