A legal history of property taxation in California

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ISBN 13 :
Total Pages : 316 pages
Book Rating : 4.:/5 (319 download)

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Book Synopsis A legal history of property taxation in California by : California. Legislature. Senate. Interim Committee on State and Local Taxation

Download or read book A legal history of property taxation in California written by California. Legislature. Senate. Interim Committee on State and Local Taxation and published by . This book was released on 1955 with total page 316 pages. Available in PDF, EPUB and Kindle. Book excerpt:

A Good Tax

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Publisher :
ISBN 13 : 9781558443426
Total Pages : 260 pages
Book Rating : 4.4/5 (434 download)

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Book Synopsis A Good Tax by : Joan Youngman

Download or read book A Good Tax written by Joan Youngman and published by . This book was released on 2016 with total page 260 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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 recommendations for its improvement. The book is accessibly written for policy analysts and public officials who are dealing with specific property tax issues and for those concerned with property tax issues in general.

Journal of the Senate, Legislature of the State of California

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Publisher :
ISBN 13 :
Total Pages : 2612 pages
Book Rating : 4.:/5 (1 download)

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Book Synopsis Journal of the Senate, Legislature of the State of California by : California. Legislature. Senate

Download or read book Journal of the Senate, Legislature of the State of California written by California. Legislature. Senate and published by . This book was released on 1942 with total page 2612 pages. Available in PDF, EPUB and Kindle. Book excerpt:

The Worst Tax?

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ISBN 13 :
Total Pages : 262 pages
Book Rating : 4.:/5 (321 download)

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Book Synopsis The Worst Tax? by : Glenn W. Fisher

Download or read book The Worst Tax? written by Glenn W. Fisher and published by . This book was released on 1996 with total page 262 pages. Available in PDF, EPUB and Kindle. Book excerpt: This text provides a history of property tax in America, revealing the fundamental difficulties confronting all past attempts at designing an equitable and efficient system of property taxation during the past two centuries.

Property Tax Assessment Limits

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Publisher :
ISBN 13 : 9781558441675
Total Pages : 0 pages
Book Rating : 4.4/5 (416 download)

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Book Synopsis Property Tax Assessment Limits by : Mark Haveman

Download or read book Property Tax Assessment Limits written by Mark Haveman and published by . This book was released on 2008 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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 homestead properties; and classified tax rates.

Journal of the Senate of the State of California

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Publisher :
ISBN 13 :
Total Pages : 1592 pages
Book Rating : 4.:/5 (321 download)

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Book Synopsis Journal of the Senate of the State of California by : California. Legislature. Senate

Download or read book Journal of the Senate of the State of California written by California. Legislature. Senate and published by . This book was released on 1963 with total page 1592 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Small Property Versus Big Government

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Publisher : Univ of California Press
ISBN 13 : 9780520200289
Total Pages : 316 pages
Book Rating : 4.2/5 (2 download)

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Book Synopsis Small Property Versus Big Government by : Clarence Y. H. Lo

Download or read book Small Property Versus Big Government written by Clarence Y. H. Lo and published by Univ of California Press. This book was released on 1995-01-01 with total page 316 pages. Available in PDF, EPUB and Kindle. Book excerpt: Tax reformers, take note. Clarence Lo's investigation of California's Proposition 13 and other tax reduction bills is both a tribute and a warning to people who get "mad as hell" and try to do something about being pushed around by government. Homeowners in California, faced with impossible property tax bills in the 1970s, got mad and pushed back, starting an avalanche that swept tax limitation measures into state after state. What we learn is that, although the property tax was slashed, two-thirds of the benefits went to business owners rather than homeowners. How did a crusade launched by homeowning consumers seeking tax relief end up as a pro-business, supply-side political program? To trace the transformation, Lo uses the firsthand recollections of 120 activists in the movement, going back to the 1950s. He shows how their protests were ignored, until a suburban alliance of upper-middle-class property owners and business owners took charge. It was the program of that latter group, not the plight of the moderate-income homeowner, which inspired tax revolts across the nation and shaped the economic policies of the Reagan administration. Tax reformers, take note. Clarence Lo's investigation of California's Proposition 13 and other tax reduction bills is both a tribute and a warning to people who get "mad as hell" and try to do something about being pushed around by government. Homeowners in California, faced with impossible property tax bills in the 1970s, got mad and pushed back, starting an avalanche that swept tax limitation measures into state after state. What we learn is that, although the property tax was slashed, two-thirds of the benefits went to business owners rather than homeowners. How did a crusade launched by homeowning consumers seeking tax relief end up as a pro-business, supply-side political program? To trace the transformation, Lo uses the firsthand recollections of 120 activists in the movement, going back to the 1950s. He shows how their protests were ignored, until a suburban alliance of upper-middle-class property owners and business owners took charge. It was the program of that latter group, not the plight of the moderate-income homeowner, which inspired tax revolts across the nation and shaped the economic policies of the Reagan administration.

Journals of the Legislature of the State of California

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Publisher :
ISBN 13 :
Total Pages : 2092 pages
Book Rating : 4.:/5 ( download)

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Book Synopsis Journals of the Legislature of the State of California by : California. Legislature

Download or read book Journals of the Legislature of the State of California written by California. Legislature and published by . This book was released on 1955 with total page 2092 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Essays in Taxation

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Publisher :
ISBN 13 :
Total Pages : 830 pages
Book Rating : 4.3/5 (2 download)

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Book Synopsis Essays in Taxation by : Edwin Robert Anderson Seligman

Download or read book Essays in Taxation written by Edwin Robert Anderson Seligman and published by . This book was released on 1925 with total page 830 pages. Available in PDF, EPUB and Kindle. Book excerpt:

The Role of the States in Strengthening the Property Tax

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Publisher :
ISBN 13 :
Total Pages : 212 pages
Book Rating : 4.:/5 (319 download)

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Book Synopsis The Role of the States in Strengthening the Property Tax by : United States. Advisory Commission on Intergovernmental Relations

Download or read book The Role of the States in Strengthening the Property Tax written by United States. Advisory Commission on Intergovernmental Relations and published by . This book was released on 1963 with total page 212 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Early California Laws and Policies Related to California Indians

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Publisher : California Research Bureau
ISBN 13 :
Total Pages : 60 pages
Book Rating : 4.:/5 (318 download)

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Book Synopsis Early California Laws and Policies Related to California Indians by : Kimberly Johnston-Dodds

Download or read book Early California Laws and Policies Related to California Indians written by Kimberly Johnston-Dodds and published by California Research Bureau. This book was released on 2002 with total page 60 pages. Available in PDF, EPUB and Kindle. Book excerpt: Created by the California Research Bureau at the request of Senator John L. Burton, this Web-site is a PDF document on early California laws and policies related to the Indians of the state and focuses on the years 1850-1861. Visitors are invited to explore such topics as loss of lands and cultures, the governors and the militia, reports on the Mendocino War, absence of legal rights, and vagrancy and punishment.

Taxation in the United States 1789-1816

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Publisher :
ISBN 13 :
Total Pages : 94 pages
Book Rating : 4.3/5 (91 download)

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Book Synopsis Taxation in the United States 1789-1816 by : Henry Carter Adams

Download or read book Taxation in the United States 1789-1816 written by Henry Carter Adams and published by . This book was released on 1884 with total page 94 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Rethinking Property Tax Incentives for Business

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ISBN 13 : 9781558442337
Total Pages : 0 pages
Book Rating : 4.4/5 (423 download)

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Book Synopsis Rethinking Property Tax Incentives for Business by : Daphne A. Kenyon

Download or read book Rethinking Property Tax Incentives for Business written by Daphne A. Kenyon and published by . This book was released on 2012 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: The use of property tax incentives for business by local governments throughout the United States has escalated over the last 50 years. While there is little evidence that these tax incentives are an effective instrument to promote economic development, they cost state and local governments $5 to $10 billion each year in forgone revenue. Three major obstacles can impede the success of property tax incentives as an economic development tool. First, incentives are unlikely to have a significant impact on a firm's profitability since property taxes are a small part of the total costs for most businesses--averaging much less than 1 percent of total costs for the U.S. manufacturing sector. Second, tax breaks are sometimes given to businesses that would have chosen the same location even without the incentives. When this happens, property tax incentives merely deplete the tax base without promoting economic development. Third, widespread use of incentives within a metropolitan area reduces their effectiveness, because when firms can obtain similar tax breaks in most jurisdictions, incentives are less likely to affect business location decisions. This report reviews five types of property tax incentives and examines their characteristics, costs, and effectiveness: property tax abatement programs; tax increment finance; enterprise zones; firm-specific property tax incentives; and property tax exemptions in connection with issuance of industrial development bonds. Alternatives to tax incentives should be considered by policy makers, such as customized job training, labor market intermediaries, and business support services. State and local governments also can pursue a policy of broad-based taxes with low tax rates or adopt split-rate property taxation with lower taxes on buildings than land.State policy makers are in a good position to increase the effectiveness of property tax incentives since they control how local governments use them. For example, states can restrict the use of incentives to certain geographic areas or certain types of facilities; publish information on the use of property tax incentives; conduct studies on their effectiveness; and reduce destructive local tax competition by not reimbursing local governments for revenue they forgo when they award property tax incentives.Local government officials can make wiser use of property tax incentives for business and avoid such incentives when their costs exceed their benefits. Localities should set clear criteria for the types of projects eligible for incentives; limit tax breaks to mobile facilities that export goods or services out of the region; involve tax administrators and other stakeholders in decisions to grant incentives; cooperate on economic development with other jurisdictions in the area; and be clear from the outset that not all businesses that ask for an incentive will receive one.Despite a generally poor record in promoting economic development, property tax incentives continue to be used. The goal is laudable: attracting new businesses to a jurisdiction can increase income or employment, expand the tax base, and revitalize distressed urban areas. In a best case scenario, attracting a large facility can increase worker productivity and draw related firms to the area, creating a positive feedback loop. This report offers recommendations to improve the odds of achieving these economic development goals.

Racial Taxation

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Publisher : UNC Press Books
ISBN 13 : 1469638959
Total Pages : 251 pages
Book Rating : 4.4/5 (696 download)

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Book Synopsis Racial Taxation by : Camille Walsh

Download or read book Racial Taxation written by Camille Walsh and published by UNC Press Books. This book was released on 2018-02-02 with total page 251 pages. Available in PDF, EPUB and Kindle. Book excerpt: In the United States, it is quite common to lay claim to the benefits of society by appealing to "taxpayer citizenship--the idea that, as taxpayers, we deserve access to certain social services like a public education. Tracing the genealogy of this concept, Camille Walsh shows how tax policy and taxpayer identity were built on the foundations of white supremacy and intertwined with ideas of whiteness. From the origins of unequal public school funding after the Civil War through school desegregation cases from Brown v. Board of Education to San Antonio v. Rodriguez in the 1970s, this study spans over a century of racial injustice, dramatic courtroom clashes, and white supremacist backlash to collective justice claims. Incorporating letters from everyday individuals as well as the private notes of Supreme Court justices as they deliberated, Walsh reveals how the idea of a "taxpayer" identity contributed to the contemporary crises of public education, racial disparity, and income inequality.

Report

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ISBN 13 :
Total Pages : 440 pages
Book Rating : 4.3/5 (91 download)

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Book Synopsis Report by : California. Legislature. Senate. Interim Committee on State and Local Taxation

Download or read book Report written by California. Legislature. Senate. Interim Committee on State and Local Taxation and published by . This book was released on 1953 with total page 440 pages. Available in PDF, EPUB and Kindle. Book excerpt:

The Property Tax, School Funding Dilemma

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Publisher : Lincoln Inst of Land Policy
ISBN 13 : 9781558441682
Total Pages : 63 pages
Book Rating : 4.4/5 (416 download)

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Book Synopsis The Property Tax, School Funding Dilemma by : Daphne A. Kenyon

Download or read book The Property Tax, School Funding Dilemma written by Daphne A. Kenyon and published by Lincoln Inst of Land Policy. This book was released on 2007 with total page 63 pages. Available in PDF, EPUB and Kindle. Book excerpt: States experiencing taxpayer revolts among homeowners are tempted to reduce reliance on the property tax to fund schools. But a more targeted approach can provide property tax relief and improve state funding for public education. This policy focus report includes a comprehensive review of recent research on both property tax and school funding, and summarizes case studies of seven states-- California, Massachusetts, Michigan, New Hampshire, New Jersey, Ohio and Texas. The majority of these states are heavily reliant on property tax revenues to fund schools. While there is no one-size-fits-all solution, the report recommends addressing property taxes and school funding separately.

Assessing the Theory and Practice of Land Value Taxation

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Publisher : Lincoln Inst of Land Policy
ISBN 13 : 9781558442047
Total Pages : 32 pages
Book Rating : 4.4/5 (42 download)

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Book Synopsis Assessing the Theory and Practice of Land Value Taxation by : Richard F. Dye

Download or read book Assessing the Theory and Practice of Land Value Taxation written by Richard F. Dye and published by Lincoln Inst of Land Policy. This book was released on 2010 with total page 32 pages. Available in PDF, EPUB and Kindle. Book excerpt: The land value tax is the focus of this Policy Focus Report, Assessing the Theory and Practice of Land Value Taxation. A concept dating back to Henry George, the land value tax is a variant of the property tax that imposes a higher tax rate on land than on improvements, or taxes only the land value. Many other types of changes in property tax policy, such as assessment freezes or limitations, have undesirable side effects, including unequal treatment of similarly situated taxpayers and distortion of economic incentives. The land value tax can enhance both the fairness and the efficiency of property tax collection, with few undesirable effects; land is effectively in fixed supply, so an increase in the tax rate on land value will raise revenue without distorting the incentives for owners to invest in and use their land. A land value tax has also been seen as a way to combat urban sprawl by encouraging density and infill development. Authors Richard F. Dye and Richard W. England examine the experience of those who have implemented the land value tax -- more than 30 countries around the world, and in the United States, several municipalities dating back to 1913, when the Pennsylvania legislature permitted Pittsburgh and Scranton to tax land values at a higher rate than building values. A 1951 statute gave smaller Pennsylvania cities the same option to enact a two-rate property tax, a variation of the land value tax. About 15 communities currently use this type of tax program, while others tried and rescinded it. Hawaii also has experience with two-rate taxation, and Virginia and Connecticut have authorized municipalities to choose a two-rate property tax. The land value tax has been subjected to studies comparing jurisdictions with and without it, and to legal challenges. A land value tax also raises administrative issues, particularly in the area of property tax assessments. Land value taxation is an attractive alternative to the traditional property tax, especially to much more problematic types of property tax measures such as assessment limitations, the authors conclude. A land value tax is best implemented if local officials use best assessing practices to keep land and improvement values up to date; phase in dual tax rates over several years; and include a tax credit feature in those communities where land-rich but income-poor citizens might suffer from land value taxation.