Showing 1 - 7 of 7
Purpose – The purpose of this paper is to draw out interesting nuances and lessons when using a Tax Increment Financing (TIF) model in San Francisco given the abandonment of California's redevelopment agencies (RDAs) created via TIF funds. Design/methodology/approach – This research is based...
Persistent link: https://www.econbiz.de/10014973043
Purpose – This paper aims to investigate the potential role of property taxes as a revenue source for local government in Tanzania. Often this tax is beset with political and administrative problems that affect its operational efficiencies. Design/methodology/approach – The research is the...
Persistent link: https://www.econbiz.de/10014971608
Purpose – The purpose of this research is to show how the Slovenian government has recognised the need for local government fiscal autonomy and to enhance this has instigated the introduction of an ad valorem property tax. Since independence in 1991 Slovenia has embarked on a path of...
Persistent link: https://www.econbiz.de/10014971678
Purpose – This paper's aim is to examine how long established ad valorem taxation systems can be adapted so they remain relevant and equitable in the more complex contemporary property environment. Design/methodology/ approach – The research methodology involves a review of national and...
Persistent link: https://www.econbiz.de/10014971737
Purpose – This paper attempts to empirically examine the property taxes and fees for residential development to determine whether they have a significant impact on house prices in Sydney and Taipei. Design/methodology/approach – Property charges and taxes in Sydney and Taipei are examined...
Persistent link: https://www.econbiz.de/10014971757
Purpose – This paper seeks to examine the potential for simplified market value and non market value based banded approaches to be utilised for residential property tax purposes. The broad aim is to ascertain whether relatively low complexity approaches to establishing a property tax base can...
Persistent link: https://www.econbiz.de/10014971787
The importance of local government within the UK has never been stronger, and this has direct implications as to the most appropriate method of financing this level of government. The council tax in Great Britain and traditional domestic rates in Northern Ireland represent the two primary...
Persistent link: https://www.econbiz.de/10014972004