An Appraisal of the West Virginia Tax System
Author: West Virginia. State Tax Study Commission
Publisher:
Published: 1960
Total Pages: 52
ISBN-13:
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Author: West Virginia. State Tax Study Commission
Publisher:
Published: 1960
Total Pages: 52
ISBN-13:
DOWNLOAD EBOOKAuthor: Washington (State). Tax Commissioner
Publisher:
Published: 1918
Total Pages: 126
ISBN-13:
DOWNLOAD EBOOKAuthor: West Virginia. State Tax Study Commission
Publisher:
Published: 1960
Total Pages: 35
ISBN-13:
DOWNLOAD EBOOKAuthor:
Publisher:
Published: 1960
Total Pages:
ISBN-13:
DOWNLOAD EBOOKAuthor: West Virginia. Office of the Tax Commissioner
Publisher:
Published: 1922
Total Pages: 690
ISBN-13:
DOWNLOAD EBOOKAuthor: West Virginia. State Tax Study Commission
Publisher:
Published:
Total Pages:
ISBN-13:
DOWNLOAD EBOOKAuthor: Jared Walczak
Publisher:
Published: 2018-09-25
Total Pages:
ISBN-13: 9781942768227
DOWNLOAD EBOOKThe Tax Foundation's State Business Tax Climate Index enables business leaders, government policymakers, and taxpayers to gauge how their states' tax systems compare. While there are many ways to show how much is collected in taxes by state governments, the Index is designed to show how well states structure their tax systems, and provides a roadmap to improving these structures.
Author: OECD
Publisher: OECD Publishing
Published: 2005-11-16
Total Pages: 135
ISBN-13: 9264013210
DOWNLOAD EBOOKTaxing Working Families provides insights into how income taxes and social security contributions affect the distribution of income between different types of families in OECD countries.
Author: Richard F. Dye
Publisher: Lincoln Inst of Land Policy
Published: 2010
Total Pages: 32
ISBN-13: 9781558442047
DOWNLOAD EBOOKThe 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.
Author: West Virginia. State Tax Study Commission
Publisher:
Published: 1960
Total Pages: 120
ISBN-13:
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