Taxation of Business Property

Is Uniformity Still a Valid Norm?
Herausgeber: Bowman, John H.

• Gebundenes Buch

Produktbeschreibung

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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Produktdetails

• Verlag: Praeger
• Seitenzahl: 222
• Erscheinungstermin: 30. März 1995
• Englisch
• Abmessung: 235mm x 157mm x 18mm
• Gewicht: 518g
• ISBN-13: 9780275943103
• ISBN-10: 0275943100
• Artikelnr.: 20954300

Autorenporträt

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

Inhaltsangabe

Tables Foreword by Frederick D. Stocker Taxation of Business Property:
Overview by John H. Bowman Perspectives on the Business Property Tax Base
by Gary C. Cornia Emerging Legal Issues: Limitations in Valuation and
Expenditure, Impact of Toxic Waste, and Valuation of Intangibles by Mark G.
Ancel Uniformity As a Policy Objective by Richard R. Almy Uniformity in the
Context of Other Concerns by Glenn W. Fisher Enforcement of Uniformity by
John O. Behrens Business Property Tax Incentives and Economic Development
by Marilyn Rubin Special Problems in the Valuation of Business Property by
Joan M. Youngman Tax Valuation of Contaminated Property by Donald T.
Morrison Selected Business Property Taxation Issues: Personal Property by
John L. Mikesell Future Directions for Business Property Taxation by Dick
Netzer Index