Auditor's tax deeds, which convey legal ownership of property from the county auditor to the county, were one step in the process of foreclosure for delinquent taxes. These deeds recite the amount of tax due for which the property was sold, the year in which it was assessed, the day and year of...

Concern about "open space" is growing. Conservation advocates worry that private land use decision-makers preserve too little open space. Yet private land developers are deciding on their own to preserve open space in new developments because it provides amenities to purchasers of lots....

It has been nearly 2 years since the UK government reformed the system of local business rates to introduce a uniform business rate (UBR), but the debate continues over the merits of the new system. The change across regions in the revenues raised by the uniform system of business rates...

Purpose: The purpose of this paper is to examine the use of Section 1031 of the Internal Revenue Code (IRC), a piece of US tax law that allows for tax-deferred exchanges of like-kind property. Design/methodology/approach: The paper derives a theoretical premium value for exchanges and presents...

This research endeavor consisted of two distinct efforts. First, following a literature review of the characteristics, objectives, and incentive programs available to nonindustrial private forest (NIPF) landowners, the potential effects of wood chip mill harvests on forest management practices...

This paper analyses the recently approved Lithuanian profit tax incentive for research and development [R&D] and measures the possible increase in business R&D intensity in the country due to the before mentioned tax incentive. Apart from this, it provides the expert opinion on the importance of...