A good tax

In A Good Tax, tax expert Joan Youngman skillfully considers how to improve the operation of the property tax and supply the information that is often missing in public debate. She analyzes the legal, administrative, and political challenges to the property tax in the United States and offers rec...

Advances in taxation

This volume of Advances in Taxation gathers together the latest research in accounting and finance. Edited by leading expert John Hassledine, this is an important contribution to collected research on taxation.

Behind tax policy controversies

This book provides a short, critical introduction to controversies in tax policy. It emphasizes the many diverse underlying factors that drive tax policy debates and sheds light on traditional and newly emerging issues of tax policy.

Challenging the conventional wisdom on the property tax

This book reviews the role of the property tax, addresses the reasons behind its poor performance in practice, and critiques the conventional wisdom in academic literature on the subject. It also suggests ways for government officials to achieve greater voter confidence and more robust property t...

Death by a thousand cuts

This fast-paced book by Yale professors Michael Graetz and Ian Shapiro unravels the following mystery: How is it that the estate tax, which has been on the books continuously since 1916 and is paid by only the wealthiest two percent of Americans, was repealed in 2001 with broad bipartisan support...

Detroit and the property tax

This report outlines the problems underlying the erosion of Detroit's property tax base—a factor that contributed to the city's bankruptcy in 2013. It offers recommendations for reform at the local and state level, as well as insight and analysis to help policy makers across the country protect t...

Erosion of the property tax base

Increased reliance on residential property to generate tax revenue and soaring property values in many parts of the country have placed pressure on local officials to respond to concerns about higher property taxes. The result has been erosion of the property tax base through a variety of policie...

Hong kong taxation

This book explains the principles and practice of Hong Kong taxation law together with the relevant Court and Board of Review decisions and numerous practical examples. The new edition includes legislative changes up to July 31, 2018, as well as the latest developments pertaining to the OECD’s Ba...

Impacts of electric utility deregulation on property taxation

Deregulation signaled a new environment for the taxation of public utility property in the U.S. This book of formal papers and commentaries from a 1999 Lincoln Institute seminar brings together varying perspectives on the taxation of deregulated electric utility facilities and considers the impac...

Implementing value capture in latin america

This report provides a review of land value capture's antecedents in Latin America and its longstanding presence in the urban planning agenda. It also examines a variety of land value capture instruments including: property taxation and betterment contributions; exactions and charges for building...

Improving the performance of the property tax in latin america

This report focuses on three areas of property tax reform in Latin America: fiscal policy, tax policies, and assessment practices and collection procedures. It also draws on an ongoing property tax system survey that provides financial, legal, and administrative data on numerous jurisdictions, al...

Legal issues in property valuation and taxation

This "go-to" book for lawyers, law students, and policy makers brings together important legal cases and materials on the fundamental legal issues concerning valuation, tax policy, and the property tax.

My tax dollars

When the mundane reality of paying taxes takes on moral significanceIn My Tax Dollars, Ruth Braunstein maps the contested moral landscape in which Americans experience and make sense of the tax system. Braunstein tells the stories of Americans who view taxpaying as more than a mundane chore: anti...

Payments in lieu of taxes

Payments in lieu of taxes (PILOT) programs for nonprofits provide crucial revenue for many municipalities, but they are not perfect. Through case studies and research, this report provides guidelines for when municipalities should consider PILOTs, highlights the importance of municipal–nonprofit ...

Property tax assessment limits

This policy focus report examines options that exist for timely and efficient aid to needy taxpayers, including circuit breaker programs that reduce taxes based on income level; truth in taxation measures; deferral options on property tax payments; partial exemptions on owner-occupied or homestea...

Property tax circuit breakers

This report presents the rationale for providing property tax relief to those who have a high relative tax burden, compares the fairness of various criteria used by states for eligibility, and illustrates types of property tax circuit breakers. It also presents guidelines for elected representati...

Property tax in asia

This volume showcases the first comprehensive assessment of property tax in Asia. It provides authoritative data on legislation, tax administration practices, revenue statistics, reform proposals, new technology, and political debate to raise awareness of the potential for land-based revenue thro...

Property tax relief for homeowners

This report is the go-to resource on the options that U.S. states have to provide property tax relief for homeowners without compromising municipal fiscal health or services. The authors present the pros and cons of measures that can effectively provide relief without undermining the property tax...

Property taxation and local government finance

The property tax is unpopular among both scholars and taxpayers, yet many scholars have proposed ideas to rehabilitate this tax and its role in local public finance. Based on a 2000 Lincoln Institute conference, this book reviews the economics of local property taxation and examines its policy im...

Proposition 13

Read my lips

A surprising and revealing look at what Americans really believe about taxesConventional wisdom holds that Americans hate taxes. But the conventional wisdom is wrong. Bringing together national survey data with in-depth interviews, Read My Lips presents a surprising picture of tax attitudes in th...

Rebellion, rascals, and revenue

An engaging and enlightening account of taxation told through lively, dramatic, and sometimes ludicrous stories drawn from around the world and across the agesGovernments have always struggled to tax in ways that are effective and tolerably fair. Sometimes they fail grotesquely, as when, in 1898,...

Sistemas del impuesto predial en américa latina y el caribe

This second edition of Sistemas del impuesto predial presents new data, lessons, and challenges related to property tax systems in Latin America and the Caribbean.

Sistemas del impuesto predial en américa latina y el caribe

This Spanish-language book consolidates a decade's worth of data on fiscal and tax management decisions in 200 jurisdictions across nine Latin American and Caribbean countries. By highlighting advances, lessons learned, and legal, juridical, and technical obstacles that must be addressed, it prov...

Tax accounting and livestock in australia

Tax Accounting and Livestock in Australia offers an in-depth look at an accepted practice of classifying ALL animals held in a business of primary product in Australia as revenue assets regardless of the function they perform in that business.

Taxation and resentment

Why Americans favor progressive taxation in principle but not in practiceMost Americans support progressive taxation in principle, and want the rich to pay more. But the specific tax policies that most favor are more regressive than progressive. What is behind such a disconnect? In this book, And...

The artful aussie tax dodger

In The Artful Aussie Tax Dodger, Lex Fullarton studies the impact of 100 years of taxation legislation in Australia, from 1915 to 2016. He finds that despite the lessons of a century of taxpayers and administrators' actions and reactions, old habits are hard to break. Driven by the winds of vario...

The new digital era

The New Digital Era’s two volumes vitally generate new information in order to determine the advantages and risks in which areas this digitalization, which has increased with the COVID-19 pandemic.

The power to destroy

How the antitax fringe went mainstream—and now threatens America’s futureThe postwar United States enjoyed large, widely distributed economic rewards—and most Americans accepted that taxes were a reasonable price to pay for living in a society of shared prosperity. Then in 1978 California enacted...

The property tax and local autonomy

Some of the nation's leading scholars of government and public finance provide their views on the consequences of a declining property tax base. They show local government officials and others how property tax revenue–or the lack of such revenue–affects local autonomy, decision making, and the ab...

The property tax-school funding dilemma

This report seeks to correct common misconceptions surrounding the practice of relying on the property tax to fund public schools. Through a comprehensive review of research and seven case studies, it offers recommendations that policy makers can use both to provide significant property tax relie...

The state and your hard-earned money

How fiscal and economic policy choices reflect moral points of viewHow much of your hard-earned money is it fair for the state to tax? What public services should the state finance with that money? Surveys show that people care more about fairness than efficiency in fiscal and economic matters, a...

Use-value assessment of rural land in the united states

This work explains and analyzes critical questions raised by the use-value assessment (UVA) policy for farmland preservation. It covers the origins, key features, impacts, and flaws of UVA programs across the United States and recommends policy reforms to make the programs fair and more effective...

Value capture and land policies

Value capture refers to a type of public financing where increases in private land values generated by public investments are “captured” or recouped by the public sector, rather than by individuals, to help pay for the initial investment needed for that development. This approach works in various...