Arthur O'Sullivan, Terri A. Sexton, Steven M. Sheffrin.
وضعیت نشر و پخش و غیره
محل نشرو پخش و غیره
New York, N.Y., USA :
نام ناشر، پخش کننده و غيره
Cambridge University Press,
تاریخ نشرو بخش و غیره
1995.
مشخصات ظاهری
نام خاص و کميت اثر
x, 159 pages :
ساير جزييات
illustrations ;
ابعاد
24 cm
یادداشتهای مربوط به کتابنامه ، واژه نامه و نمایه های داخل اثر
متن يادداشت
Includes bibliographical references (pages 151-154) and index.
یادداشتهای مربوط به مندرجات
متن يادداشت
The context and significance of tax revolts -- The diversity of property tax systems -- The simple analytics of an acquisition-value tax system -- Measuring the disparities -- Incidence, mobility, ownership, and capitalization -- Tax limitation and local government -- Revenue projections and policy alternatives -- The future of the property tax.
بدون عنوان
0
یادداشتهای مربوط به خلاصه یا چکیده
متن يادداشت
Property tax revolts have been a much-publicized feature of contemporary political life in the United States and abroad. Focusing on California's experience with Proposition 13, which has had potentially far-reaching political ramifications yet whose effects and possible alternatives have been little understood, this book examines the causes and consequences of property tax revolts.
متن يادداشت
The authors begin by discussing the origins of four different historical episodes with property tax revolts and the nature of property tax systems throughout the world. They then examine the consequences of property tax limitations with a detailed analysis of the acquisition-value tax system passage of Proposition 13 established. New theoretical approaches and new evidence from a comprehensive empirical study are brought to bear on the California experience in order to highlight the key aspects of equity and efficiency of the property tax system. Since property taxes are the primary source of revenue for local governments, the authors compare and contrast the experiences of Massachusetts and California with regard to the evolution of local government following property tax limitations. Finally, the book considers alternatives for reform and lessons to avoid future property tax revolts.
نام تنالگان به منزله موضوع
موضوع مستند نشده
University of South Alabama
موضوع (اسم عام یاعبارت اسمی عام)
موضوع مستند نشده
Real property tax-- California.
موضوع مستند نشده
Real property tax-- United States.
موضوع مستند نشده
Tax and expenditure limitations-- California.
موضوع مستند نشده
Tax and expenditure limitations-- United States.
موضوع مستند نشده
Impôt et dépenses publiques-- Réduction-- Etats-Unis.
موضوع مستند نشده
Impôt-- États-Unis.
موضوع مستند نشده
Impôts et dépenses publiques-- Réduction-- Californie.
موضوع مستند نشده
Impôts et dépenses publiques-- Réduction-- Etats-Unis.