Relevant bibliographies by topics / Mortgages, taxation

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  1. Journal articles
  2. Dissertations / Theses
  3. Books
  4. Book chapters
  5. Conference papers

Academic literature on the topic 'Mortgages, taxation'

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Published: 4 June 2021
Last updated: 1 February 2022

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Journal articles on the topic "Mortgages, taxation"

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Shilton, Leon, Walter O'Connor, John Teall, and James R. Webb. "Real Estate Taxation and Commercial Mortgage Underwriting." Decision Sciences 23, no. 5 (September 1992): 1162–73. http://dx.doi.org/10.1111/j.1540-5915.1992.tb00441.x.

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Wołowiec, Tomasz. "LEGAL AND ECONOMIC ASPECTS OF PROPERTY TAXATION IN THE EUROPEAN UNION." International Journal of Legal Studies ( IJOLS ) 1, no. 3 (June 30, 2018): 231–78. http://dx.doi.org/10.5604/01.3001.0012.2179.

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A property tax (or millage tax) is a levy on real estate that the owner is required to pay. The tax is levied by the governing authority of the jurisdiction in which the real estate property is located; it may be paid to a national government, a federated state, a county or geographical region, or a municipality. Multiple jurisdictions may tax the same property. This is in contrast to a rent and mortgage tax, which is based on a percentage of the rent or mortgage value. There are four broad types of property: land, improvements to land (immovable man-made objects, such as buildings), personal property (movable man-made objects), and intangible property. Real property (also called real estate or realty) means the combination of land and improvements. Under a property tax system, the government requires and/or performs an appraisal of the monetary value of each property, and tax is assessed in proportion to that value. Forms of property tax used vary among countries and jurisdictions. Real property is often taxed based on its classification. Classification is the grouping of properties based on similar use. Real estate properties in different classes are taxed at different rates. Examples of different classes of property are residential, commercial, industrial and vacant real property. In Israel, for example, property tax rates are double for vacant apartments versus occupied apartments.
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Skrzypek - Ahmed, Sylwia, and Tomasz Wołowiec. "THE CONCEPT OF REAL ESTATE TAXATION BASED ON THE AD VALOREM PRINCIPLE." International Journal of Legal Studies ( IJOLS ) 9, no. 1 (June 30, 2021): 225–49. http://dx.doi.org/10.5604/01.3001.0015.0437.

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The purpose of this paper is to evaluate the pros and cons of ad valorem real estate taxation in the context of the reform of the Polish real estate taxation system. A property tax (or millage tax) is a levy on property that the owner is required to pay. The tax is levied by the governing authority of the jurisdiction in which the property is located; it may be paid to a national government, a federated state, a county or geographical region, or a municipality. Multiple jurisdictions may tax the same property. This contrasts with a rent and mortgage tax, which is based on a percentage of the rent or mortgage value. There are four broad types of property: land, improvements to land (immovable man-made objects, such as buildings), personal property (movable man-made objects), and intangible proper-ty. Real property (also called real estate or realty) means the combination of land and im-provements. Under a property tax system, the government requires and/or performs an appraisal of the monetary value of each property, and tax is assessed in proportion to that value. Forms of property tax used vary among countries and jurisdictions. Real proper-ty is often taxed based on its classification. Classification is the grouping of properties based on similar use. Properties in different classes are taxed at different rates. Examples of different classes of property are residential, commercial, industrial, and vacant real proper-ty. In Israel, for example, property tax rates are double for vacant apartments versus occu-pied apartments.
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Wołowiec, Tomasz. "THE CONCEPT OF REAL ESTATE TAXATION BASED ON THE AD VALOREM PRINCIPLE." International Journal of New Economics and Social Sciences 8, no. 2 (December 30, 2018): 114–17. http://dx.doi.org/10.5604/01.3001.0012.9929.

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A property tax (or millage tax) is a levy on property that the owner is required to pay. The tax is levied by the governing authority of the jurisdiction in which the property is located; it may be paid to a national government, a federated state, a county or geographical region, or a municipality. Multiple jurisdictions may tax the same property. This is in contrast to a rent and mortgage tax, which is based on a percentage of the rent or mortgage value. There are four broad types of property: land, improvements to land (immovable man-made objects, such as buildings), personal property (movable man-made objects), and intangible property. Real property (also called real estate or realty) means the combination of land and improvements. Under a property tax system, the government requires and/or performs an appraisal of the monetary value of each property, and tax is assessed in proportion to that value. Forms of property tax used vary among countries and jurisdictions. Real property is often taxed based on its classification. Classification is the grouping of properties based on similar use. Properties in different classes are taxed at different rates. Examples of different classes of property are residential, commercial, industrial and vacant real property. In Israel, for example, property tax rates are double for vacant apartments versus occupied apartments. A special assessment tax is sometimes confused with property tax. These are two distinct forms of taxation: one (ad valorem tax) relies upon the fair market value of the property being taxed for justification, and the other (special assessment) relies upon a special enhancement called a "benefit" for its justification.
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Yalcin, G., and H. B. Ates. "EXPERIENCES ON LICENSED OFFICES OF SURVEYING AND CADASTRE (LOSC) IN ADANA, TURKEY." ISPRS - International Archives of the Photogrammetry, Remote Sensing and Spatial Information Sciences XLII-2/W1 (October 26, 2016): 25–30. http://dx.doi.org/10.5194/isprs-archives-xlii-2-w1-25-2016.

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Modern cadastre means to integrate the registration of the real estates with the data of the other related activities such as taxation, mortgage, valuation, land-use, land cover,..etc. In Turkey cadastral technical activities were carried out by General Directorate of Land Registry and Cadastre until 2005. But then cadastre sustainment services were transferred to private sector according to “Law on Cadastre” technical parts of initial cadastre and according to the Law on “Licensed Engineers of Surveying and Cadastre and Offices”. In this article services of Licensed Offices of Surveying and Cadastre (LOSCs) are presented and the experiences in Adana are shared.
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Lanciotti, Norma Silvana. "Revisiting British Investment in Latin America: The River Plate Trust Group, 1879–1963." Journal of Evolutionary Studies in Business 6, no. 2 (July 1, 2021): 42–86. http://dx.doi.org/10.1344/jesb2021.2.j092.

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The article analyses the performance and profitability of the firms controlled by the River Plate Trust Group in Argentina and Uruguay from 1879 to 1960 to challenges the notion that British investments in the Southern Cone involved greater default or insolvency risks because of nationalism, expropriations, and over-taxation. Also known as Morris or Morrison group, River Plate Trust became the most important British business group in the region during the First Global Period, as it controlled a number of public utilities, mortgage and financial firms. Our case shows that the decline of British investment in mortgage and financial activities did not mark the end of this business cycle after WWI; rather, it signalled a change in the direction of capital flows. Capital outflows from host economies to Great Britain—via dividends—continued over the interwar period, with only a brief interruption between 1931 and 1934. The business cycle of British firms entered a new phase, characterized by stagnant British investments and increasing capital returns from Argentina and Uruguay to Great Britain.Moreover, British public utility firms continued to invest in the River Plate until the 1940s, because profits from the region supported the distribution of high dividends to shareholders.
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Żywicka, Agnieszka, and Tomasz Wołowiec. "LEGAL AND THEORETICAL ASPECTS OF PROPERTY TAXES." Review of European and Comparative Law 2627, no. 34 (December 31, 2016): 195–222. http://dx.doi.org/10.31743/recl.5076.

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A property tax (or millage tax) is a levy on property that the owner is required to pay. The tax is levied by the governing authority of the jurisdiction in which the property is located; it may be paid to a national government, a federated state, a county or geographical region, or a municipality. Multiple jurisdictions may tax the same property. This is in contrast to a rent and mortgage tax, which is based on a percentage of the rent or mortgage value. There are four broad types of property: land, improvements to land (immovable man-made objects, such as buildings), personal property (movable man-made objects), and intangible prop-erty. Real property (also called real estate or realty) means the combination of land and improvements. Under a property tax system, the government requires and/or performs an appraisal of the monetary value of each property, and tax is assessed in proportion to that value. Forms of property tax used vary among countries and jurisdictions. Real property is often taxed based on its classification. Classification is the grouping of properties based on similar use. Properties in different classes are taxed at different rates. Examples of different classes of property are residen-tial, commercial, industrial and vacant real property. A special assessment tax is sometimes confused with property tax. These are two distinct forms of taxation: one (ad valorem tax) relies upon the fair market value of the property being taxed for justification, and the other (special assessment) relies upon a special enhance-ment called a “benefit” for its justification
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HIRAYAMA, YOSUKE, and MISA IZUHARA. "Women and Housing Assets in the Context of Japan's Home-owning Democracy." Journal of Social Policy 37, no. 4 (October 2008): 641–60. http://dx.doi.org/10.1017/s0047279408002250.

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AbstractDespite the fact that women's rights have been increasingly defined as equal to men's in law and policy, in post-Second World War Japan women continue to be at a disadvantage in many aspects of social and economic life. Drawing from a survey of 2,205 Japanese women, this article focuses in particular on women's home ownership as a new catalyst behind increasing social stratification in Japan. The women's experiences are closely linked to Japan's institutional ‘familism’: the development of social policy that has been explicitly connected to the male-breadwinner model. We argue that a wide range of institutional and policy practices – mortgage provision, property ownership, social security and taxation and labour market mechanisms – has combined to define the housing asset status of women. We discuss the women's current housing asset portfolio, and also recent socio-economic changes that have begun to redefine their position in a home-owning society. The case of Japan – a patriarchal but shifting home-owning democracy – contributes to our understanding of the contemporary dynamics of women's interaction between family, work and housing in the institutional context.
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Hudzynska, L. "PROSPECTS OF MORTGAGE ARE IN UKRAINE IN THE CONTEXT OF REFORMATION OF THE TAXATION OF PROPERTY: ESTIMATION OF RISKS." Bulletin of Taras Shevchenko National University of Kyiv Economics, no. 164 (2014): 22–27. http://dx.doi.org/10.17721/1728-2667.2014/164-11/4.

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Aydinoglu, A. C., and R. Bovkir. "DEVELOPING A MOBILE APPLICATION FOR SMART REAL ESTATE INFORMATION." ISPRS - International Archives of the Photogrammetry, Remote Sensing and Spatial Information Sciences XLIV-4/W3-2020 (November 23, 2020): 89–94. http://dx.doi.org/10.5194/isprs-archives-xliv-4-w3-2020-89-2020.

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Abstract. Successful land information management is an important issue for governments in regards to sustainable development. Reliable and comprehensive data about land and all related factors are essential for effective land policies. Various land related legal applications such as planning, taxation, property management, mortgage, and real estate investments require interoperable, extensive and realistic information about the land and real property. GIS provides greater insight into land by its capability to advance geographic analysis in different aspects. The statistical analysis capabilities of GIS increase the efficiency and accuracy of the evaluations related to land and real estate. Along with the developments of information and communication technologies, modern GIS technologies can handle large and complex data. Web-based and mobile GIS technologies provide the capability of operating and sharing local data and provide geographic analysis tools to users via the web. In this way, various mobile GIS applications can be developed in many different application areas. In this study, a mobile application titled as Smart Real Estate was developed for presenting urban real estate characteristics in different thematic groups by analysing data in different formats coming from different sources.
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Dissertations / Theses on the topic "Mortgages, taxation"

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Ortiz, Dennis S. "The Home Mortgage Interest Deduction for Federal Income Tax: A Federalist Perspective." Thesis, University of North Texas, 2000. https://digital.library.unt.edu/ark:/67531/metadc2615/.

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The debate over federal income tax treatment of home mortgage interest (HMI) has largely overlooked an important, and possibly unintended political and economic consequence of our federal income tax system. The distribution of the for home mortgage interest deduction tax benefit across states is a possible missing consideration. Specifically, this study offers a federalist1 perspective on the federal income tax benefit from the deduction for HMI - one of the largest personal federal tax expenditures on the books. This dissertation analyzes current national political rhetoric from a federalist perspective. Discussion also includes background, current status, and proposed changes to the tax code for of the HMI deduction. First, a Tobit regression is used to analyze the distribution of the HMI tax benefit across states and to test for disproportionate distribution across states in benefit derived from the federal income tax deduction for home mortgage interest beyond that which is explained by income. This initial part of the study is also the precursor to a hierarchical analysis seeking to identify significant factors affecting the distribution of the benefit of the HMI deduction across states. The Ernst and Young/University of Michigan Individual Model File of 1992 tax returns is the primary data source for this initial part of the investigation. The second part of the analysis examines the effect of sets of factors in a causal hierarchy on the HMI deduction benefit. By first controlling for the effects of personal and identifiable state characteristics on HMI deduction benefit, the possible existence of a residual socio-political force is tested. The primary data sources for this part of the study are the 1990 Census of Population and Housing 5% Public Use Microsample as well as tax data extracted from the Statistics of Income, Individual Public Use Tax File, Level III Sample, as well as others. Ridge regression is used for hypothesis testing. Results indicate the existence of a significant difference in the benefit from home mortgage interest deduction across states holding income constant. This study also finds that a set of personal as well as a set of state market, legal and tax characteristics significantly influence the taxpayer's HMI deduction benefit, and that a residual difference in benefit across states after controlling for personal and identified state attributes. Future study should examine the source of residual across state differences (attributed to socio-political differences between states). Federal housing goals may be frustrated as the effective subsidy actually helps support higher home prices in areas where high housing costs may already be a barrier to potential new homeownership. The concepts and techniques applied in this study could easily be applied to other provisions of federal tax, or to any other tax system in a federation for that matter.
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Siu, Yee-lin Richard, and 蕭爾年. "Landuse, home-ownership and development: feasibility of tax relief on housing mortgages in Hong Kong." Thesis, The University of Hong Kong (Pokfulam, Hong Kong), 1990. http://hub.hku.hk/bib/B31257732.

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Whitehouse, Lisa Ann. "A contextual analysis of the English law of mortgage : an examination of its juridicial content, origins and social function by way of an empirical study of decision-making power within the mortgage relationship." Thesis, University of Hull, 1999. http://hydra.hull.ac.uk/resources/hull:3879.

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Hung, Yi Ju, and 洪以儒. "Home Mortgage Interest Deduction: Perspective from Taxation on Savings." Thesis, 2016. http://ndltd.ncl.edu.tw/handle/91389981862895721897.

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碩士
國立政治大學
財政學系
104
Negative public opinions on the boom of housing market pressure the government to come up with measures to tame the high-rising housing price, among different policies, the taxation of real estate is the focus of the debate. Nonetheless, most tax reformers aim at speculative tradings and the holding of high-priced real estates, few rethink the tax preferences on owner-occupied housing. Through an extended two-period life-cycle consumption model with housing savings, we show that tax preferences on owner-occupied housing distort decisions on which to save. Tax preferences provide incentives for individuals to save more through owner-occupied housing due to the home mortgage interest deduction in personal income taxation. Moreover, the tax-free imputed rents add on the tax preferences of owner-occupied housing. Recent financial data show rising real-estate-related debts and tax returns data show increasing income tax expenditures on owner-occupied housing. Both evidences are consistent with the conclusion drawn from the theoretical model. Overall, the special tax preferences on owner-occupied housing have negative impacts both on efficiency and equity grounds. The so-called “rationale” of providing preferential tax treatment to owner-occupied housing cannot be justified. The issue at hand is how to reform the tax system in order to remove tax preferences on owner-occupied housing, the sooner the better.
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Liu, Ying-Ju, and 劉螢儒. "Study on the Default Factors of Residential Mortgage Loans: The Impact of Integrated Housing and Land Taxation." Thesis, 2017. http://ndltd.ncl.edu.tw/handle/cmb2v4.

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碩士
國立彰化師範大學
企業管理學系 國際企業經營管理(IMBA)
105
The purpose of this study is to explore the impact of integrated housing and land taxation and default factors on residential mortgage loans.. This study uses a branch of government-owned banks in Taichung, the share ratio owned by government is 100%, to investigate the research question. The data sample contains 577 monthly observations in the case bank for the period 2014-2016. The default factors are measured by four major categories: the characteristics of loan households, the characteristics of collateral, loan conditions, and before and after the implementation of housing and land taxation. Overall, the empirical results show that gender, marital status, age, educational level, occupation, guarantor, collateral use, loan number and loan maturity have a significant impact on the residential mortgage default. and also find that the implementation of housing and land taxation has a significant impact on the default. These results indicate that the bank collateral value is impaired and borrower's willingness to repay a loan is reduced after the implementation of housing and land taxation, thereby the policy is useful to curb property speculation on housing prices. The results of this study provide banks with a view to the impact of credit risk on the changes in the tax authorities of the competent authorities, and recommend that banks regularly review and revise their credit strategies and avoid exposing more potential default risks when the economy or business environment changes.
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Books on the topic "Mortgages, taxation"

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Poterba, James M. Taxation and housing: Old questions, new answers. Cambridge, MA: National Bureau of Economic Research, 1992.

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Levinton, Howard. Real estate mortgages. Washington, D.C: Tax Management, 1991.

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Hendershott, Patric H. Household leverage and the deductibility of home mortgage interest: Evidence from UK house purchasers. Cambridge, MA: National Bureau of Economic Research, 2002.

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Andrés, Consuelo Arranz de. La hipoteca legal privilegiada de la Ley General Tributaria: Aproximación jurisprudencial. Cizur Menor, Navarra: Aranzadi Editorial, 2004.

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United States. Internal Revenue Service. Limits on home mortgage interest deduction. [Washington, D.C.?]: Dept. of the Treasury, Internal Revenue Service, 1989.

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United States. Internal Revenue Service. Limits on home mortgage interest deduction. [Washington, D.C.?]: Dept. of the Treasury, Internal Revenue Service, 1990.

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Service, United States Internal Revenue. New rules for home mortgage interest deduction. [Washington, D.C.?]: Dept. of the Treasury, Internal Revenue Service, 1987.

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Paola, Nunzio Santi Di. Come difendersi dall'ipoteca e dalla riscossione esattoriale. RN: Maggioli editore, 2014.

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Warmback, David. Transfer and bond costs, 2009 April. Durban: LexisNexis, 2009.

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Minnesota. Dept. of Revenue. Property tax administrators' manual: Mortgage registration tax and deed tax : auditors, treasurers, and recorders. [St. Paul? Minn.]: The Department, 1987.

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Book chapters on the topic "Mortgages, taxation"

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Fukui, Hideo. "Real Estate and the Legal System of Japan." In New Frontiers in Regional Science: Asian Perspectives, 3–7. Singapore: Springer Singapore, 2021. http://dx.doi.org/10.1007/978-981-15-8848-8_1.

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AbstractIn Part I, entitled Real Estate and the Legal System, we analyze owner-unknown land issues, land acquisitions, and real estate auctions.The use and value of real estate such as land and buildings are significantly affected by public laws and regulations related to urban planning and construction, the environment, and taxation; for example, contract laws such as the Act on Land and Building Leases; private laws regulating torts, collateral enforcement, and so on; tax laws that regulate transfer taxes, ownership taxes, and transaction taxes; and regulations surrounding land use and urban infrastructure development. This paper discusses, therefore, the relationships between these laws and real estate, identifies problems in the laws associated with real estate in Japan, and proposes improvements.First, in recent years, owner-unknown land issues have become a serious concern in Japan. The Japanese registry does not always reflect the actual rightful owner, primarily because such registration is only a perfection requirement in civil law and registration involves a great deal of time and money. For example, because a large extent of land is registered to owners from nearly 100 years ago, it has changed hands many times through inheritance, which means that today, it is extremely difficult to determine the actual owner (inheritor) without spending a great deal of time and money. However, if the profits to be obtained from the land do not justify such expense, the land remains unused as “owner-unknown land.”Buying and selling land under Japanese civil law requires an agreement from all landowners including in the case of shared ownerships; therefore, even if the land has high returns, if it is “owner-unknown land,” it cannot be used effectively. With a focus on unknown-owner land, in this section, four writers provide multifaceted perspectives on the causes thereof, the defects in the current system, and the possible solutions.Eminent domain, the system which allows the acquisition of land against the land owner’s will for public projects, is widely institutionalized in many countries. It works to mitigate the owner-unknown land issues as far as lands are acquired by public projects.Further, real estate auctions are often held when liens are placed on land and/or residences for housing loan defaults. The Japanese civil auction system, which was institutionalized at the end of the nineteenth century, stipulates that a tenancy that is behind on a mortgage may resist a purchase unconditionally as long as the mortgage default period is within 3 years (short-term lease protection system/former Civil Code Article 395). This system was intended to avoid the unstable use of mortgaged properties and to promote the effective use of real estate; however, because the majority of users and the beneficiaries of this system were in fact anti-social groups, it was used to demand money unjustly from debtors and buyers, thus preventing the effective use of the mortgaged properties.When the protection of short-term leases was abolished in 2004, these types of interferences are said to have decreased drastically. However, successful bids for auctioned real estate properties continue to be lower than in general transactions. Therefore, here, we provide a quantitative analysis of these situations and propose further auction system improvements.Below, we introduce the outlines of each theory in Part I.
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Priest, Claire. "The Stamp Act and Legal and Economic Institutions." In Credit Nation, 115–27. Princeton University Press, 2021. http://dx.doi.org/10.23943/princeton/9780691158761.003.0007.

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The chapter evaluates the Stamp Act and the contrasting visions of the colonial economy and its institutions advanced by the Stamp Act supporters in England and the Stamp Act opponents in the colonies. It focuses on the first colony, Virginia, as an example of events taking place throughout the colonies. The chapter begins by describing how colonial legislatures assumed authority over establishing the level of fees imposed by the county-level institutions. Moving to the Stamp Act crisis, it then examines how colonial protestors found the Stamp Act taxes offensive because, in addition to usurping colonial legislatures' power over taxation, they targeted official legal documents in the course of services offered by colonial institutions, like land transfers, mortgages, and court procedures. The opposition to the Stamp Act was, in part, rooted in a profound hostility to raising the fees and costs of the institutional infrastructure that was foundational to the day-to-day workings of the colonial economy. The legislative reforms of the founding era reveal that a lasting legacy of the colonial era was an opposition to using institutional services as a source of government revenue.
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Meen, Geoffrey, and Christine Whitehead. "Housing Demand, Financial Markets and Taxation." In Understanding Affordability, 107–20. Policy Press, 2020. http://dx.doi.org/10.1332/policypress/9781529211863.003.0007.

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In Chapter 7, fiscal and monetary policies are considered and particular attention is paid to structural changes in mortgage finance markets. From the early 1980s the UK experienced two periods of strong mortgage growth: the first lasted until the recession of the early 1990s and the second started in the mid-1990s and ended with the Global Financial Crisis (GFC). However, a distinguishing feature of the GFC period was the fall in mortgage advances, which has never been fully reversed. Credit tightening causes particular problems for first-time buyers as compared to the majority of current owners; the latter typically have sufficient equity in their existing properties, which they can use to finance further purchases. Therefore, the decline in credit availability has had important distributional effects. Accumulated equity also provides an advantage for existing owners entering the expanded Buy to Let market. Similarly, the stress tests that borrowers now have to undertake fall primarily on aspiring first-time buyers and those with volatile incomes. The chapter also considers non-neutralities in the property tax system which can discriminate against first-time buyers.
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Conference papers on the topic "Mortgages, taxation"

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"Small area coupling of synthetic census and spatial micro-simulation applied to mortgage taxation in Australia." In 22nd International Congress on Modelling and Simulation (MODSIM2017). Modelling and Simulation Society of Australia and New Zealand, 2019. http://dx.doi.org/10.36334/modsim.2017.keynote.tanton.

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