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Taxation of Business Property: Is Uniformity Still a Valid Norm?

Editat de John H. Bowman
en Limba Engleză Hardback – 22 mar 1995 – vârsta până la 17 ani
This newest volume in Praeger's National Tax Association series examines the taxation of business property. Experts from the corporate and academic world address the crucial matters of: the changing business property tax base and its impact on local government economic health; the emerging legal issues in business property taxation; uniformity as a tax policy objective; the enforcement of uniformity; issues concerning the valuation of business property; and the appropriate role of business property taxation. This volume will be of interest to tax specialists in business and government.
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Specificații

ISBN-13: 9780275943103
ISBN-10: 0275943100
Pagini: 224
Dimensiuni: 156 x 235 x 22 mm
Greutate: 0.54 kg
Ediția:New.
Editura: Bloomsbury Publishing
Colecția Praeger
Locul publicării:New York, United States

Notă biografică

JOHN H. BOWMAN is Professor of Economics in the School of Business at Virginia Commonwealth University in Richmond.

Cuprins

TablesForeword by Frederick D. StockerTaxation of Business Property: Overview by John H. BowmanPerspectives on the Business Property Tax Base by Gary C. CorniaEmerging Legal Issues: Limitations in Valuation and Expenditure, Impact of Toxic Waste, and Valuation of Intangibles by Mark G. AncelUniformity As a Policy Objective by Richard R. AlmyUniformity in the Context of Other Concerns by Glenn W. FisherEnforcement of Uniformity by John O. BehrensBusiness Property Tax Incentives and Economic Development by Marilyn RubinSpecial Problems in the Valuation of Business Property by Joan M. YoungmanTax Valuation of Contaminated Property by Donald T. MorrisonSelected Business Property Taxation Issues: Personal Property by John L. MikesellFuture Directions for Business Property Taxation by Dick NetzerIndex