Taxation of business property : is uniformity still a valid norm?
著者
書誌事項
Taxation of business property : is uniformity still a valid norm?
Praeger, 1995
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注記
"Published in cooperation with the National Tax Association."
Includes bibliographical references (p. [185]-194) and index
内容説明・目次
内容説明
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.
目次
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
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