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Property tax appeals provide property owners with a mechanism to challenge their assessments and reduce their property tax bill. Appeals are frequently filed not by the homeowner but by a tax representative who often works on their behalf for a contingency fee. Using appeals from Miami-Dade...
Persistent link: https://www.econbiz.de/10011110652
Property tax appeals have increased dramatically at significant cost to local governments. Little is known about whether or how well the appeals process resolves potential assessment errors. This paper investigates the efficiency and equity of this process. Regarding the efficiency of correcting...
Persistent link: https://www.econbiz.de/10011112370
In the early 1990´s it was expected that the property tax would play a significant role in the process of fiscal decentralization in the transition countries. Comparison of the development of legally granted and actually effected municipal autonomy regarding the property tax in the Czech...
Persistent link: https://www.econbiz.de/10011257757
Markets fail in the provision of public goods. Public goods are non-rival and non-exclusive. It creates the problem of free riding. Hence, public goods and infrastructure is often provided by the governments. As discussed in endogenous growth models, the public infrastructure and capital goods...
Persistent link: https://www.econbiz.de/10011258252
Indian Railways is one of the world’s largest public sector organizations. Its network, traffic, organization and extent of vertical integration are gigantic. This paper undertakes a critical examination of its procurement process to understand the procedures and institutional mechanisms which...
Persistent link: https://www.econbiz.de/10011259293
Long distance coach services in Italy represent an almost unknown mode of transport to the general public, often … specifically focused on long distance coach transport in Italy, carried out by the authors (Beria et al., 2012). We provide policy …. According to our estimations, that are not present in the Italian transport statistics, the industry supplied more than 90m bus …
Persistent link: https://www.econbiz.de/10011260746
Connectivity in developing countries has traditionally been viewed in terms of investment in transport and …
Persistent link: https://www.econbiz.de/10009322888
. Anecdotal evidence suggests that the short-term business environment of transport operators and trading companies has been … extent by the increases in frictional costs. Differences across products are due to varying ratios of transport and insurance … costs to goods-value, divergences in prevailing transport modes, and differing roles in the production process. For example …
Persistent link: https://www.econbiz.de/10005835553
The freight rail deregulation have been considered, for long time, as a factor of security and safety reduction. This article means to show that, for the moment, we can't consider french freight rail deregulation have a significative impact on security and safety. So, I look if it's possible...
Persistent link: https://www.econbiz.de/10005836030
find that the rules for leisure transport are exactly the same as in a conventional CBA that includes the marginal cost of … public funds. For business travel and commuting we find new rules as a result of the assumption that transport costs have the …
Persistent link: https://www.econbiz.de/10005836511