Assessing the Theory and Practice of Land Value Taxation
Richard F. Dye, Richard W. England
Through an examination of more than 30 countries and several U.S. municipalities that have implemented a land value tax as an alternative to the traditional property tax, this reports helps officials create better tax reform packages for their jurisdictions. The report's recommendations include using best assessing practices, adding a tax credit feature in communities where land-rich but income-poor citizens might suffer from land value taxation, and phasing in dual tax rates over several years.
عام:
2010
الناشر:
Lincoln Institute of Land Policy
اللغة:
english
الصفحات:
36
ISBN 10:
1558442049
ISBN 13:
9781558442047
ملف:
PDF, 3.26 MB
IPFS:
,
english, 2010