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Cagetti, Marco (contributor); … - 2004 - [Elektronische Ressource]

"Entrepreneurship is a key determinant of investment, saving, and wealth inequality. We study the aggregate and distributional effects of several tax reforms in a model that recognizes this key role and that matches the large wealth inequality observed in the U.S. data. The aggregate effects of...

Persistent link: https://www.econbiz.de/10002113109

Fiscal and distributional implications of property tax reforms in Indian cities

Lall, Somik V. (contributor); Deichmann, Uwe (contributor) - 2006

Persistent link: https://www.econbiz.de/10003324289

Wealth tax as alternative minimum tax? : The impact of a wealth tax on business structure and strategy

Sureth, Caren (contributor); Maiterth, Ralf (contributor) - 2005

An alternative minimum tax (AMT) is often regarded as desirable. We analyze a wealth tax at corporate and personal level that is designed as an AMT as proposed by the German Green Party. This wealth tax is imputable to profit taxes and is hence intended to prevent multiple (multistage) taxation....

Persistent link: https://www.econbiz.de/10003276577

Split-rate real property taxation: property tax redistribution across land uses in three Virginia localities

Bowman, John H.; Bell, Michael E. - In: Proceedings / 97th Annual Conference on Taxation : …, (pp. 104-110). 2005

Persistent link: https://www.econbiz.de/10003307319

Property taxation without representation: vacation homes and local revenue

Anderson, Nathan B. - In: Proceedings / 97th Annual Conference on Taxation : …, (pp. 202-208). 2005

Persistent link: https://www.econbiz.de/10003308015

State and local property taxes: the $156.1 billion dollar annual levy on business revenues . So what? Does it matter?

Schoettle, Ferdinand P. - In: Proceedings / 97th Annual Conference on Taxation : …, (pp. 209-214). 2005

Persistent link: https://www.econbiz.de/10003308019

School finance and local incentives: the effects of property tax abatements on the distribution of the tax base

Dalehite, Esteban G. - In: Proceedings / 97th Annual Conference on Taxation : …, (pp. 440-446). 2005

Persistent link: https://www.econbiz.de/10003308423

Estimating aggregate levels of property tax assessment within local jurisdictions : an extension of the Ihlanfeldt model to multiple land uses

Burge, Gregory S.; Ihlanfeldt, Keith Ray - In: National tax journal 58 (2005) 4, pp. 723-740

Persistent link: https://www.econbiz.de/10003310474

An empirical investigation of the minority interest and marketability discounts in valuation of closely held stock for estate and gift tax purposes

Englebrecht, Ted D.; Anderson, Mary M.; Martinson, Otto - In: The journal of applied business research 22 (2006) 1, pp. 89-101

Persistent link: https://www.econbiz.de/10003340340

Horizontal inequity in the property taxation of apartment, industrial, office, and retail properties

Cornia, Gary C.; Slade, Barrett A. - In: National tax journal 59 (2006) 1, pp. 33-56

Persistent link: https://www.econbiz.de/10003331810