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1
Xu, Yiyi. "Property Tax Reform in China : Optional property tax proposals and the effects on residence price". Thesis, KTH, Bygg- och fastighetsekonomi, 2011. http://urn.kb.se/resolve?urn=urn:nbn:se:kth:diva-48595.
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This paper gives some theoretical instructions of China’s property tax reform which include the reform of land lease system, the design of tax base, tax rates and tax relief, and also provides some interesting property tax proposals for Shanghai and estimates the effects of property tax reform on residence price.This paper selects a case study of Shanghai which can provide useful methods or findings to other cases characterized by similar traits and situations. Through observation and analysis of documentary evidence, the new average residence price and the prices of residences which locate around the inner ring road and the outer ring road are estimated. Moreover, this study uses asset pricing theory, partial equilibrium theory and quantitative simulation analysis to explore the impact of property tax reform on the residence price under the combinations of varied property tax rates, discount rates and tax base. The paper also uses comparative analysis in lots of areas. The data is gathering from National Bureau of Statistics, local bureaus of statistics, World Band, several valuation firms, international and local theses.The author provides 4 proposals of Shanghai. After the simulation analysis, the first proposal is seen as the most mildly proposal with low property rates and small tax base. The total residence value decreases about 4.92 percent of the original value after the property tax reform. The second proposal use graduated property tax rates corresponding to different property value, which may have greater fairness and equality but lower efficiency. The third proposal targets at gaining more tax revenue from villa and luxury apartments and adjusts the poverty gap. The sales price after property tax decreases around 10 percent. The fourth proposal provides the idea that property tax rates can be set according to the location of administrative areas. In the future study, a case study of a certain city combined with precise empirical observations and statistics data is a good direction. Moreover, this study only introduces a simple model and some indicators which affect the house price. However, how to narrow down the indicators and to use an effective model and to use property tax as an effective indicator to affect residence price is the next step.
2
Rühling, Markus. "Substitution effect through fiscal transfers?! : incidence of the Peruvian property tax". Phd thesis, Universität Potsdam, 2008. http://opus.kobv.de/ubp/volltexte/2010/4210/.
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Whether the results of fiscal transfers have positive or negative implications depends upon the incentives that transfer systems create for both central and local governments. The complexity and ambiguity of the relationship between fiscal transfers and tax revenues of local governments is one of the main causes why research projects, even in the same country, come to different results. This investigation is seriously questioning the often stated substitution effect based only on an analysis of aggregated data and finally rejects in the qualitative part of this research (using survey techniques) a substitution effect in the majority of the assessed municipalities.
While most theories are modeling governments as tax-maximizers (Leviathan) or as being prone to fiscal laziness, this investigation shows that mayors react to a whole set of incentives. Most mayors react rational and rather pragmatically in respect to the incentives and constraints which are established by the particular context of a municipality, the central government and their own personality/identity/interests. While the yield on property tax in Peru is low, there are no signs that increases in transfers have had, on average, a negative impact on their revenue generation. On an individual basis there exist mayors who are revenue maximizers, others who are substituting revenues and others who show apathy. Many engage in property tax.
While rural or small municipalities have limited potential, property taxes are the main revenue sources for the Peruvian urban municipalities, rising on average 10% during the last five years. The property tax in Peru accounts for less than 0.2% of GDP, which compared to the Latin American average, is extremely low. In 2002, property tax was collecting nationwide about 10% of the overall budget of local governments. In 2006, the share was closer to 6% due to windfall transfers. The property tax can enhance accountability at the local level and has important impacts on urban spatial development. It is also important considering that most charges or transfers are earmarked such that property tax yields can cover discretionary finances. The intergovernmental fiscal transfers can be described as a patchwork of political liabilities of the past rather than connected with thorough compensation or service improvement functions. The fiscal base of local governments in Peru remains small for the municipalities and the incentive structure to enhance property tax revenues is far from optimal. The central government and sector institutions, which are in the Peruvian institutional design of the property tax responsible for the enablement environment, can reinforce local tax efforts. In the past the central government permanently changed the rules of the game, giving municipalities reduced predictability of policy choices. There are no relevant signs that a stronger property tax is captured by Peruvian interest groups.
Since the central government has responsibility for tax regulation and partly valuation there has been little debate about financial issues on the local political agenda. Most council members are therefore not familiar with tax issues. If the central government did not set the tax rate and valuation then there would probably be a more vigorous public debate and an electorate that was better informed about local politics. Elected mayors (as political and administrative leaders) are not counterbalanced and held in check by an active council and/or by vigorous local political parties. Local politics are concentrated on the mayor, electoral rules, the institutional design and political culture – all of which are not helpful in increasing the degree of influence that citizens and associations have upon collective decision-making at the local level. The many alternations between democracy and autocracy have not been helpful in building strong institutions at the local level.
Property tax revenues react slowly and the institutional context matters because an effective tax system as a public good can only be created if actors have long time horizons. The property tax has a substantial revenue potential, however, since municipalities are going through a transfer bonanza, it is especially difficult to make a plea for increasing their own revenue base. Local governments should be the proponents of property tax reform, but they have, in Peru, little policy clout because the municipal associations are dispersed and there exists little relevant information concerning important local policy issues.Ob die Auswirkungen von Fiskaltransfers auf die Generierung von lokalen Steuereinnahmen positiv oder negativ sind, wird in der akademischen Literatur weiterhin offen diskutiert. Die Komplexität und Ambivalenz der Fiskalbeziehungen zwischen Gebietsköperschaften und Zentralregierung führt manchmal selbst innerhalb eines gleichen Landes zu unterschiedlichen Ergebnissen. Die hier vorliegende Untersuchung hinterfragt kritisch den oft postulierten Effekt in dem Eigeneinahmen durch Transferzahlungen substituiert werden. Während die meisten wissenschaftlichen Arbeiten Regierungen entweder als tax-maximizers (Leviathan) oder als fiscal lazy darstellen, zeigt diese Untersuchung, dass die meisten Bürgermeister spezifisch auf eine Vielzahl von Anreizen rational und pragmatisch reagieren. Obwohl die Eigeneinnahmen der Lokalregierungen in Peru generell niedrig sind, kann ein direkter Zusammenhang zwischen kontinuierlich ansteigenden Grundsteuereinnahmen und Fiskalzuweisungen eher verneint werden. Die Anreizstruktur in Peru zur Generierung von lokalen Steuereinnahmen ist hinderlich und teilweise sogar kontraproduktiv. Die Zentralregierung und gewisse Spezialinstitutionen spielen in Peru wichtige Funktionen hinsichtlich lokaler Steuergenerierung und sind mitverantwortlich für die positive Gestaltung der Anreizstruktur.
3
Bornemann, Tobias y Benjamin Oßwald. "The Effect of Intellectual Property Boxes on Innovative Activity & Effective Tax Rates". WU Vienna University of Economics and Business, Universität Wien, 2019. http://epub.wu.ac.at/6059/1/SSRN%2Did3115977.pdf.
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We investigate whether and to what extent the adoption of an intellectual property box increases innovative activity and the extent to which different types of firms benefit financially. We examine the adoption of the intellectual property box in Belgium because it allows us to cleanly identify the impact on innovative activity and effective tax rates. Our results indicate an overall increase in innovative activity as proxied by patent applications, grants, and highly-skilled employment, at the expense of patent quality. We also provide evidence that firms with patents on average enjoy 7.2% to 7.9% lower effective tax rates, with the greatest financial benefits accruing to multinational firms compared to domestic firms. Within multinational firms, those without income shifting opportunities appear to benefit more than other multinationals with income shifting opportunities.Series: WU International Taxation Research Paper Series
4
Kemmet, Lynndee Ann. "Intergovernmental fiscal policy in California: The 1993 property tax shift". CSUSB ScholarWorks, 1994. https://scholarworks.lib.csusb.edu/etd-project/912.
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Kirk, Brian L. "The effects of the outstanding schools act on adequacy, equity, and property tax /". free to MU campus, to others for purchase, 1996. http://wwwlib.umi.com/cr/mo/fullcit?p9720546.
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Van, der Mescht Elizabeth. "Limited interests in property an overview of limited interests in property with particular reference to the taxation of usufructs and more specifically the capital gains tax effects on disposal for individuals and for trusts". Master's thesis, University of Cape Town, 2012. http://hdl.handle.net/11427/12202.
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Includes abstract.Includes bibliographical references.
The aim of this dissertation is to provide an overview of limited interests in property with particular reference to the taxation of usufructs and more specifically to the capital gains tax effect on disposal for individuals and trusts.
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Gentry, Patrick L. "A new reality| Funding formula changes and property tax caps and their effects on the role of the school superintendent in the state of Indiana". Thesis, Purdue University, 2016. http://pqdtopen.proquest.com/#viewpdf?dispub=10149481.
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The purpose of this qualitative study was to discover how school superintendents were using general fund referenda to meet their school district’s operational budgets. However, after interviews began it became clear that the superintendents wanted to tell a different story and that was how the current school funding mechanism and property tax caps has changed the job of the school superintendent. The research consisted of one-on-one guided interviews of a mixed qualitative methods framework combining theories of hermeneutics and phenomenology. The interviews combined open-ended, guided questions and conversations and were with superintendents who were leaders of school districts that have passed general fund referenda. Each of the superintendents worked for school districts that were in the top 50 national schools, as reported by USA News and World Report, serve affluent communities and serve a low free and reduced lunch population of less than 20% of their student population. Data collected came directly from the interviews and were framed and verified within the context of newspaper articles, public blogs, and public social media posts. The interviews were recorded, transcribed, organized, and coded using a modified data analysis table, which combined elements of item analysis and an unfolding matrix. Hermeneutic phenomenology was used to understand the superintendents’ understanding of the phenomena that is a general fund referendum campaign and their role during its passage. The purpose of this study evolved into how the superintendents perceive their role in light of their new financial realities, which is driven by changes in how schools are funded and the institution of property tax caps. This study is intended to inform current and future superintendents with guidance in how important political communication is for successful execution of the duties of a superintendent. In addition, this study should guide superintendent preparation programs by showing the importance of training and internships for future superintendents in the skills of effective political communication and managing political campaigns.
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Li, Dan. "U.S. property tax study and enlightenment to China's residential property tax reform". abstract and full text PDF (free order & download UNR users only), 2006. http://0-gateway.proquest.com.innopac.library.unr.edu/openurl?url_ver=Z39.88-2004&rft_val_fmt=info:ofi/fmt:kev:mtx:dissertation&res_dat=xri:pqdiss&rft_dat=xri:pqdiss:1438937.
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Wang, Yuan. "Tax competition, Tax policy, and Innovation". The Ohio State University, 2017. http://rave.ohiolink.edu/etdc/view?acc_num=osu1492163147810187.
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Choi, Ki-Whan. "Economic Effects of Land Value Taxation in an Urban Area with Large Lot Zoning: an Urban Computable General Equilibrium Approach". unrestricted, 2006. http://etd.gsu.edu/theses/available/etd-07182006-170042/.
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Thesis (Ph. D.)--Georgia State University, 2006.Title from title screen. David L. Sjoquist, committee chair; Geoffrey K. Turnbull, Sally Wallace, Michael J. Rushton, committee members. Electronic text (195 p : charts) : digital, PDF file. Description based on contents viewed on June 7, 2007. Includes bibliographical references (p. 181-194).
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Lillywhite, Jay M. "Property Tax Capitalization: Theory and Empirical Evidence". DigitalCommons@USU, 1994. https://digitalcommons.usu.edu/etd/3889.
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In an environment of increasing government expenditures financed largely viii through taxes, including a relatively visible and large residential property tax, the issue of whether property taxes are capitalized into market values is increasingly important. Property tax capitalization is the reflection of property taxes in the value of real property. The capitalization of property tax does not necessarily pose a problem; rather, problems arise when homes identical to each other have different taxes and these differentials are then capitalized into market values. These capitalized tax differentials result in large capital gains and losses to owners of real estate.
This study (1) reviews existing economic theory and empirical evidence on the capitalization of property taxes, (2) develops a model of property valuation inclusive of tax effects, and (3) estimates the parameters of this model using a comprehensive data set of over 334 home sales in the Logan, Utah area. The empirical results include an estimate of the tax capitalization effect. Two closely related issues are also addressed in the study. They include: (I) changes in real estate prices, including a suggested method for measuring such change and (2) a study of property tax equity, including two specific measures of tax fairness.
The conclusions are (I) tax differentials are capitalized; (2) real estate prices in the study area increased approximately 10 percent per year from 1989 to 1992; and (3) there is significant variation in assessment ratios.
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Carvalho, Junior Pedro Humberto Bruno. "Property tax performance and potential in Brazil". Thesis, University of Pretoria, 2017. http://hdl.handle.net/2263/62689.
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Despite the growing demand for infrastructure and social services resulting from urbanization and decentralization, many urban local governments in developing countries are failing to generate sufficient own revenues to meet this demand. Property taxes are often identified as a major source of local revenues, as they are economically nondistortive and have large, immovable, progressive and growing tax bases. Therefore, this study aims to estimate the current property tax performance and potential in Brazil and to propose feasible reforms taking into account the great heterogeneity amongst the 5,570 Brazilian municipalities. The study firstly focuses on the examination of property tax administration in 47 selected Brazilian municipalities that voluntarily provided information by replying to remitted questionnaires. These municipalities were divided into three strata of per capita income and location in metro areas, which was established as an indicator of their tax potential. Their results were used to assess and estimate the main elements of property tax performance and potential in respect of these municipalities, in order to extend the estimation to the rest of the country by using linear regression models. Consequently, the feasible property tax potential was established as being the percentiles 80 or 90 in each stratum. In presenting a general model of ratios that has been traditionally employed by literature, this study had to quantify: a) the size of property market values or the potential tax base; b) the property registration or the cadastral coverage; c) the property valuations or the assessment ratio; d) the extension of the exemptions or the taxable values; e) the taxation level or the tax rates values and structures; and f) the collection rates or the policies of billing, compliance and enforcement. The current property tax performance in Brazil has been approximately 0.5 percent of GDP and can be considered far below the 0.9-1.2 percent ratios as is found in Colombia, South Africa and Uruguay, which can be a feasible benchmark for developing countries. It was estimated that the current ratio in Brazil is a result of property market values of 2.6 percent of the country's GDP, cadastral values coverage of 82 percent, level of taxation on market values of 0.15 percent and a collection rate of 44 percent. However, taking into account the percentile 90 of the three strata of municipal income, it was assumed that the national ratios could feasibly achieve 95 percent of coverage, 0.41 percent of taxation on market values, and 69 percent of the collection rate. This would provide a revenue level of 1.13 percent of GDP. The local property tax performance in Brazil has been diverse due to the local particulars, the economic disparities and significant local autonomy related to property tax policies and administration. This study found that large municipalities need to update their cadasters, promote revaluations and, in some cases, also minimize exemptions and increase tax rates. Smaller municipalities, however, have to focus on managing their cadasters by updating property use and taxpayers' details, and performing collection-led strategies by reducing compliance costs and promoting better enforcement. Furthermore, any non-revenue purposes (e.g., more efficient land use) would also benefit if property tax administration were to be improved.Thesis (PhD)--University of Pretoria, 2017.
Economics
PhD
Unrestricted
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Eom, Tae Ho Yinger John M. "Evaluation of New York State property tax policy administration and behavioral impacts of School Property Tax Relief (STAR) program /". Related electronic resource: Current Research at SU : database of SU dissertations, recent titles available full text, 2004. http://wwwlib.umi.com/cr/syr/main.
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Paparesta, Michael P. "Understanding the Impact of the Property Tax Appeal Process on Assessment Uniformity: Procedures, Structures, and Outcomes". FIU Digital Commons, 2015. http://digitalcommons.fiu.edu/etd/2252.
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Property taxes serve as a vital revenue source for local governments. The revenues derived from the property tax function as the primary funding source for a variety of critical local public service systems. Property tax appeal systems serve as quasi-administrative-judicial mechanisms intended to assure the public that property tax assessments are correct, fair, and equitable. Despite these important functions, there is a paucity of empirical research related to property tax appeal systems.
This study contributes to property tax literature by identifying who participates in the property tax appeal process and examining their motivations for participation. In addition, the study sought to determine whether patterns of use and success in appeal systems affected the distribution of the tax burden. Data were collected by means of a survey distributed to single-family property owners from two Florida counties. In addition, state and county documents were analyzed to determine appeal patterns and examine the impact on assessment uniformity, over a three-year period.
The survey data provided contextual evidence that single-family property owners are not as troubled by property taxes as they are by the conduct of local government officials. The analyses of the decision to appeal indicated that more expensive properties and properties excluded from initial uniformity analyses were more likely to be appealed, while properties with homestead exemptions were less likely to be appealed.
The value change analyses indicated that appeals are clustered in certain geographical areas; however, these areas do not always experience a greater percentage of the value changes. Interestingly, professional representation did not increase the probability of obtaining a reduction in value. Other relationships between the variables were discovered, but often with weak predictive ability.
Findings from the assessment uniformity analyses were also interesting. The results indicated that the appeals mechanisms in both counties improved assessment uniformity. On average, appealed properties exhibited greater horizontal and vertical inequities, as compared to non-appealed properties, prior to the appeals process. After, the appeal process was completed; the indicators of horizontal and vertical equity were largely improved. However, there were some indications of regressivity in the final year of the study.
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Kwon, Sunju. "The choice between property tax and income tax : a simultaneous decision-making approach /". The Ohio State University, 1989. http://rave.ohiolink.edu/etdc/view?acc_num=osu1278524049.
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McCluskey, William James. "Property tax policy, systems, reform and appraisal techniques". Thesis, University of Ulster, 1999. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.287135.
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Bodine, William D. "Impacts of property tax policy on Illinois farmers". Thesis, Kansas State University, 2013. http://hdl.handle.net/2097/16921.
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Master of AgribusinessDepartment of Agricultural Economics
Allen M. Featherstone
Since 1977, the State of Illinois has used a use-value method of assessing farmland for property taxes. The method establishes farmland value by determining a five year average of net income from the land that is capitalized using a five year average interest rate. Other real estate in Illinois follows a different procedure for assessment. For example, residential property is assessed at one-third of its market value. The differences among the methods of assessment for farmland and other types of real estate, along with recent market increases in farmland values and a strong agriculture economy, have led some to question the current method of farmland assessment. The objective of this thesis is to determine the financial impact to farmers resulting from changing from the current use-value assessment of farmland to market-value assessment. This is accomplished with two sub-objectives: determine the potential change in farmland values that could occur and to determine the impact on net farm income that could occur if property tax policy was changed to market-value assessment. To accomplish the first sub-objective, a model was developed to estimate farmland values in Illinois based on the current use-value assessment property tax policy. This model was then adjusted to estimate farmland values under a market-value assessment property tax policy. The models demonstrated that farmland values could fall 53 percent, or an average of $2,548 per acre, in the year immediately following implementation of a tax policy change. Once farmland values stabilize after implementation of the tax policy change, farmland values would be 30 percent less, or an average of $1,875 per acre less, under market-value assessment than under use-value assessment. A simulation of net farm income over a ten year time frame was then conducted to estimate the potential change in net farm income that could occur from a change to market-value assessment. Like farmland values, the greatest impact to net farm incomes occur in the first year market-value assessment is implemented. Farmland values and the resulting property taxes then stabilize during later years. The simulation of net farm income over a ten year time frame estimates that net farm income would be 8 percent lower per year, or a reduction in net farm incomes of an average of $12,721 per year, under market-value assessment. The analysis also showed the potential for an average of a 2 percent increase in the probability that net farm income would fall below zero over the simulation time frame. The analysis demonstrates that a change from use-value assessment to market-value assessment of farmland could reduce farmland values and net farm incomes. Such a change in policy is not in the best interests of farmers or the agriculture industry in Illinois, as the reduced values and incomes would have wide reaching negative consequences that could reach beyond farmers and farmland owners.
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Tanaka, Krista Mari. "Using GIS Based Property Tax Data For Trip Generation". NCSU, 2002. http://www.lib.ncsu.edu/theses/available/etd-11252002-124330/.
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This project assesses the feasibility of using statistically clustered property tax data instead of windshield survey data for input into the Internal Data Summary (IDS) trip generation model used by the North Carolina Department of Transportation. The report summarizes the clustering analysis and its data requirements. To gauge clustering resource requirements for a case study application, NCSU researchers examine the Town of Pittsboro. Comparing the traffic flow outputs of the traditional modeling techniques and those resulting from the use of the clustering method to 56 ground count stations, the research finds that clustering and tradition methods yield similar results. An 85% reduction in person-hours required to gather the input data is the main benefit resulting from the use of the clustering technique. The major drawback is that advanced statistical training is required to implement the technique.
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Evers, Lisa Verfasser] y Christoph [Akademischer Betreuer] [Spengel. "Intellectual Property (IP) Box Regimes : Tax Planning, Effective Tax Burdens, and Tax Policy Options / Lisa Evers. Betreuer: Christoph Spengel". Mannheim : Universitätsbibliothek Mannheim, 2015. http://d-nb.info/1068460903/34.
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Evers, Lisa [Verfasser] y Christoph [Akademischer Betreuer] Spengel. "Intellectual Property (IP) Box Regimes : Tax Planning, Effective Tax Burdens, and Tax Policy Options / Lisa Evers. Betreuer: Christoph Spengel". Mannheim : Universitätsbibliothek Mannheim, 2015. http://d-nb.info/1068460903/34.
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Swetkis, Doreen. "Residential property tax abatement testing a model of neighborhood impact /". Cleveland, Ohio : Cleveland State University, 2009. http://rave.ohiolink.edu/etdc/view?acc_num=csu1258938619.
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Thesis (Ph.D.)--Cleveland State University, 2009.Abstract. Title from PDF t.p. (viewed on Dec. 11, 2009). Includes bibliographical references (p. 141-153). Available online via the OhioLINK ETD Center and also available in print.
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Cote, Katherine Nicole Arnold. "Regional real property valuation forecast accuracy". To access this resource online via ProQuest Dissertations and Theses @ UTEP, 2008. http://0-proquest.umi.com.lib.utep.edu/login?COPT=REJTPTU0YmImSU5UPTAmVkVSPTI=&clientId=2515.
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Tang, Rong y 唐荣. "Study of rates in Hong Kong : implications for the mainland property tax reform". Thesis, The University of Hong Kong (Pokfulam, Hong Kong), 2012. http://hdl.handle.net/10722/194605.
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Enlightened by the theory of Tiebout and Hamilton about property tax as a benefit tax and the new view reformulated by George R. Zodrow and Peter Mieszkowski, this dissertation seeks to study the capitalization and regressivity of Government Rates in Hong Kong, which have already existed for 165 years in the city and are equivalent to property tax mentioned in western literature. Since both Hong Kong and Mainland China share the same structure of land lease system, it is meaningful to study the implications of Rates in the property market in Hong Kong at the juncture of a new wave of property tax reform in China commencing with the latest property tax experiment in two major cities: Chongqing and Shanghai.
This dissertation first reviews the history and describes the roles of Government Rates in the financial revenue and expenditure system of the Hong Kong Government to get a clear picture of where Rates are from, how they are collected and where they have been spent on. Meanwhile, effects of Rates and public expenditures on local residential property values of different classes during the year 1974-2008 are examine
by applying time series of housing price index, percentage of Rates charge, and public expenditure, etc. Furthermore, in order to test whether Hamilton’s intra-jurisdictional capitalization exists, transaction data of the year 2000 from EPRC are employed to examine whether low income housing (small units) sells at relatively higher price compared with high income housing (large units) due to the fiscal surplus. The empirical results show no capitalization of Rates but capitalization of public goods exists and the Rates payment is shifted forward into the housing price. We find out that Rates in Hong Kong is not a capital tax, and actually it is a benefit tax and user fee paid for public goods. The last part of the dissertation concludes valuable lessons for the property tax reform in Mainland China.
ii
2published_or_final_version
Real Estate and Construction
Master
Master of Philosophy
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Wu, Jenny Chiani. "NYC property tax exemption program : existing policies and future planning". Thesis, Massachusetts Institute of Technology, 2012. http://hdl.handle.net/1721.1/77130.
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Thesis (S.M. in Real Estate Development)--Massachusetts Institute of Technology, Program in Real Estate Development in Conjunction with the Center for Real Estate, 2012.Cataloged from department-submitted PDF version of thesis. This electronic version was submitted and approved by the author's academic department as part of an electronic thesis pilot project. The certified thesis is available in the Institute Archives and Special Collections.
Includes bibliographical references (p. 106-108).
New York City's tax expenditures relate to real property tax totaled $4.5 billion in fiscal year 2012. The largest expenditure relates to the "421-a" tax exemption program for new multi-family residential real estate development, which costs the New Yorkers nearly $1 billion in foregone tax revenue (Office of Tax Policy, FY 2012). The 421-a program was originally established in the 1970s to spur new multi-family developments. Initially, developers received full tax exemption on the assessed value of the new construction, which then decreased by a phase-out schedule where their property taxes were payable in full at the end of benefit period. As the private development market recovered, the city calibrated the program to (i) exclude certain neighborhoods from receiving benefits for strictly market-rate development and (ii) to spur affordable housing development by offering benefits of the program if a certain percentage of the total units constructed were affordable. Despite the success of the strategy in delivering 142,044 residential units in 2012 (Office of Tax Policy, FY 2012), the program has been subjected to increasing scrutiny as New York City's need for real estate tax revenue has increased. It is unclear how many of these units would have been built without the exemption. Many opponents have argued for the termination of the program because it has not produced benefits commensurate with the huge tax expenditures New York City has made, and that the beneficiaries had been landowners who captured the value of the abatements through higher land prices. As the program approaches its potential renewal in June 15, 2015, it is worthwhile to conduct a detailed analysis of the efficacy and cost of the current program. The thesis offers a thorough yet intelligible case study of a co-op building in Chelsea of how the property taxes would be calculated and the program's impact on the financial feasibility of the development. Different scenarios are created that follows each of the program reforms to understand the actual value of the property tax exemptions to developers and the ways in which such value is distributed. In the current environment where many New Yorkers find themselves facing a daunting housing market with decreased production and increased demand for affordable units, the program should strengthen its benefits to steer more developers towards creating affordable housing. Alternative financial models based on the case study suggest that the return of an improved negotiable certificate program can make the 421-a program a more effective affordable housing incentive without additional cost to the city.
by Jenny Chiani Wu.
S.M.in Real Estate Development
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Fourie, Michiel Philippus Willem. "Attracting investment into South African property investment vehicles : evaluating tax". Diss., University of Pretoria, 2010. http://hdl.handle.net/2263/24354.
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South African property investment vehicles consist of collective investment schemes in property (CISPs), also known as property unit trusts (PUTs) and property loan stock (PLS) companies. The application of sections 25B(1), 11(s), 10(1)(k)(i)(aa) and 64B(5)(b) of the Income Tax Act 58 of 1962 (“the Act”) and paragraph 67A(1) of the Eighth Schedule to the Act result in these property investment vehicles being taxed based on their legal form, that of a trust versus a company, rather than on their common purpose. The South African Revenue Service recognised these inconsistencies in the 2007/8 budget tax proposals and proposed that it be reviewed. In December 2007, National Treasury released a discussion paper on the reform of the listed property investment sector in South Africa. The discussion paper is aimed at adopting a real estate investment trust (REIT) regime in South Africa to make South African property investment vehicles more attractive to foreign investors as well as to address the current tax inconsistencies and fragmented regulation of the South African listed real estate sector. In this study, the current inconsistent tax treatment of these property investment vehicles is reviewed, both as to how they apply to the property investment vehicle and to their respective investors. This study further reviews how REITs in selected other countries are regulated and taxed and National Treasury’s proposals as to how REITs applicable in South Africa should be regulated and taxed. CopyrightDissertation (MCom)--University of Pretoria, 2010.
Taxation
unrestricted
26
Hlengwa, Samukelisiwe. "Macro-economic determinants of property-tax revenue in South Africa". Master's thesis, Faculty of Commerce, 2021. http://hdl.handle.net/11427/32751.
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The South African local governments are facing enormous issues that challenge their financial independence and the fulfilment of their constitutional powers in providing service delivery to communities within their jurisdiction areas, amongst other things. Although the National government provides grants to the local governments, they are not sufficient to meet the basic needs of communities within sub-national provinces – given the rapid growth in population and the high levels of unemployment. Property tax is one of the sources of municipalities' revenues, over which the local governments have full autonomy. A vast number of scholars in literature emphasize the potential and the importance of property tax revenues within local government spheres, its contribution towards the improvement of community lives, and in providing the public infrastructures with the services they require – if they are fully utilised. This study examines the impact of macro-economic factors (gross domestic product, inflation, the unemployment rate, and the population rate) on property-tax revenues in South African municipalities across the nine provinces, from the year 2005 to 2018. The panel-data model was estimated by using fixed and random effect-estimation techniques. The findings provide evidence to suggest that there is a negative and positive relationship between property tax revenues and macro-economic determinants, depending on each subcategory from which the total property-tax revenue is based. The main results of the study indicate that the variation in economic activities does not improve property-tax revenue mobilization across South African local governments. Inflation was found to have a discouraging impact on the property-tax revenues derived by municipalities. Although the population rate reflected a stable trend during the study period, the results indicated that it has had a negative impact on property-tax revenues. Generally, the unemployment rate has depicted an unstable trend over the study period; and the findings show that it has had a negative effect on property-tax revenues across South African municipalities. The study suggests some policy recommendations for achieving optimal property-tax revenues. In addition, the study has contributed to the body of knowledge; and it has provided an analysis of the various macro-economic determinants – by sing widely accepted indicators in an emerging market. This research also recommends further exploration of the impact of other macro-economic determinants on property-tax revenues, in any future research studies. These include macro-economic determinants, such as the interest rate and household income, amongst other issues, which are not part of this study.
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Wynter, Carlene Beth. "Property tax administration in practice : a case study of the Portmore Municipality, Jamaica". Thesis, University of Exeter, 2014. http://hdl.handle.net/10871/17580.
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The objective of this study is to obtain an in-depth understanding of the practical working of property tax administration in Jamaica. It highlights the major enforcement and compliance practices along with how the invisible and underlying interactions of actors in the field shape these practices. It also explores those issues and circumstances along with the existing patterns of interests which have contributed to the continued practice of the central administration of the property tax. The study also emphasizes struggles in the property tax field between the various players: the tax authority, the politicians, the developers, the local authorities, the central government and the taxpayers and how each one uses its capital to maintain or dominate its position within the property tax field. The findings revealed that there were various tensions and struggles among the different players within property tax field in Jamaica. The players in the field used their ‘capitals’ to maintain, dominate and or attempt to make changes to the property tax rules. The findings suggest that some property tax enforcement practices were the means through which these tensions were manifested and resolved or on the other hand, the tax authority attempted to use the current practices as hidden agendas to highlight those tensions in order to stand their ground or obliquely suggest changes or even to demonstrate its tacit support of government policies. The findings also suggest that the non-localization of the property tax may be due to varied political interests, mistrust in the local authorities and also the perception by some players that there’s a lack of capital at the local level to manage the tax. Finally, taxpayers’ used their social, economic and cultural capital to resist enforcement and compliance efforts cheating the government of much needed revenues Property tax although not an important national tax is a critical source of revenue for local communities globally. An increased understanding of the working of the practices is beneficial and has implications for both taxpayers and policymakers. The three research questions posed in my study address and highlight the main property tax enforcement strategies and how the tax authority and policymakers use their capital to shape these practices; the extent to which non-localization of the property tax within the Portmore Municipality is influenced by the political dispositions of the players in the field and thirdly the dimensions of property tax compliance and non-compliance in Jamaica. The questions seek to demonstrate how the combination of the actions and interactions of tax administrators, taxpayers, politicians, developers, government bureaucrats reshape administrative practices in the property tax field which have implications for revenue generation and the provision of services. In keeping with the adoption of an interpretive inductive approach, face-to-face interviews were conducted with tax administrators, policymakers, councillors, mayors, taxpayers, members of civil society, a developer and a tax professional. A theoretical framework is created which combines the major themes and theoretical concepts within three strands of literature: tax administration, fiscal decentralization, and Bourdieu’s theory of practice. The structure provides the explanatory lens through which the findings are presented and interpreted. The study contributes to the tax scholarship through an interpretive methodical approach which gives an additional perspective on property tax administration. It answers the call for well-developed tax research dispelling the notion that tax research is adequately dealt with. This study contributes to the tax literature by demonstrating that taxation isn’t just a technical issue; that the legal framework and administrative framework don’t necessarily coincide with practice; that tax practice is shaped by the actions and interactions of players in the field, making it a social construction; that players use their power to influence property tax practice and that players actions are conditioned by their background. The study also contributes a conceptual framework for property tax practice.
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Woods, Shirley Lea Tuttle. "Oklahoma politics, school funding and ad valorem reform in 1988 the passage of HJR 1045 and House Bill 1750 /". Access abstract and link to full text, 1990. http://0-wwwlib.umi.com.library.utulsa.edu/dissertations/fullcit/9025096.
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Norris, Dave Noel. "Public school quality and housing values : an empirical analysis /". Digital version accessible at:, 1999. http://wwwlib.umi.com/cr/utexas/main.
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Piracha, Muhammad Mujtaba. "Sub-national government taxation : case of property taxes in Punjab, Pakistan". Thesis, University of Sussex, 2016. http://sro.sussex.ac.uk/id/eprint/65095/.
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Property taxes tend to be under-used globally, especially in developing countries. This is particularly true in Pakistan. To explore the reasons, I studied policymaking and administration in relation to the recurrent (annual) property tax in Punjab, Pakistan's most populous and urbanised province. I used a mix of research methods, including extensive field observations of how the lower level tax staff of the Excise and Taxation Department go about their work. I found three major probable explanations for the very low levels of property tax collections: • Especially after a major decentralisation reform in 2001, responsibilities for collecting the property tax and the revenues it produces are both divided in complex ways between three levels of subnational government. Each level has low incentives to perform its tax collection functions. • Each level of subnational government obtains most of its income either from transfers from higher levels of government or from loans. It generally seems easier for them to increase their incomes by putting more effort into tapping these sources, rather than trying to improve their own tax collection performance. The lack of strong political pressures to increase spending has a reinforcing effect. • It has become administratively difficult for senior policymakers to increase property tax revenue collections through mobilising the organisational resources of the Excise and Taxation Department. Property tax collection has become locked into a system that combines (a) a high degree of informality in routine practices, (b) exclusive control of detailed information about tax collection potential and performance by lower level staff and (c) modest rent-taking and responsiveness to local pressures for leniency in tax collection at these lower levels. When higher-level officials in the Department attempt periodically to enforce the achievement of higher tax collection targets, they are mostly frustrated by these informal working practices and relationships.
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Moore, Margaret D. "The classification of real estate for ad valorem tax purposes : an ancient problem newly considered". The Ohio State University, 1986. http://rave.ohiolink.edu/etdc/view?acc_num=osu1273087633.
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Calvosa, Alessandro. "Determinants of Capital Structure in the South African Listed Property Sector". Master's thesis, Faculty of Commerce, 2021. http://hdl.handle.net/11427/32565.
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The purpose of this study is to investigate whether empirical evidence support traditional determinants and theories of capital structure in the listed South African property industry, a relatively new adopter of the globally recognised and regulated Real Estate Investment Trust (REIT) structure. There currently exists little academic literature focusing on this specific topic in the South African property sector. Furthermore, the recent change of the prevalent legal form of South African listed property companies, affords a unique opportunity to investigate the possible impact of regulatory changes on capital structure within this context. A panel regression is applied to a sample of 39 firms over the period 2005 to 2019, which includes all property companies with South African exposure listed on the JSE, both during the pre-REIT and REIT regimes. This results in an unbalanced panel of 314 company years. The regime change to the REIT structure appears to have, on average, increased the use of leverage in South Africa's listed property sector. Debt usage, however, remains well below the allowed regulatory limit and lower than worldwide counterparts. The regression results offer support for the trade-off theory, pecking order theory and market timing theory in the South African listed property context, and are generally in agreement with international findings. Thus, size is found to be positively correlated to debt levels, in line with trade-off theory prediction. Growth opportunities tend to increase leverage ratios, which is consistent with the pecking order theory. Evidence for market timing behavior is the positive correlation found between 12-month share price movements and leverage. Other firm specific determinants including share volatility and interest cover ratio also offered pecking order theory support. Inflation was also found to have a significant effect on leverage in the sector. In conclusion, it is found that the evidence supports elements of most capital structure theories in the South African listed property sector.
33
Fogarty, Nadine (Nadine Adria) 1969. "Property tax incidence in multifamily rental housing : an analysis of the 1995 property owners and managers survey". Thesis, Massachusetts Institute of Technology, 1999. http://hdl.handle.net/1721.1/66393.
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Thesis (S.M. and M.C.P.)--Massachusetts Institute of Technology, Dept. of Urban Studies and Planning, 1999.Includes bibliographical references (leaves 64-65).
The property tax is a major expenditure for property owners, and a critical source of revenue for cities and towns. There are competing theories about the nature of property tax incidence in multifamily rental housing, for which empirical studies provide limited evidence. The Property Owners and Managers Survey (POMS) represents the first time information has been systematically collected about the expenses , revenues and other characteristics of multifamily rental housing in the United States. This thesis had two goals. The first was to explore the POMS data to see what information it offers about the relationship between property taxes, rents, values, and other characteristics of rental housing. The second was to evaluate the usefulness of the POMS data for estimating the incidence of the tax. A few results stand out after exploration of the POMS data. A significant share of properties reported effective tax rates well above the typical tax rate for cities and towns. These properties had more units and lower values than average, and less amenities. They were also more likely to be located in central cities in the Northeast and Midwest. Effective property tax rates for individual properties varied widely by region, and were significantly related to several key property characteristics. Analysis shows that the POMS data is not adequate to estimate the incidence of the property tax, chiefly because it does not provide enough variables to control for unit and neighborhood quality, hence differences in rents. Another significant drawback is the limited information about the location of properties. Future research might focus on finding ways to link this data with other sources of information to improve its usefulness.
by Nadine Fogarty.
S.M.and M.C.P.
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Lavery, Nathan. "Urban sprawl and the split-rate property tax evidence from Pennsylvania /". CONNECT TO ELECTRONIC THESIS, 2006. http://hdl.handle.net/1961/3646.
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Brien, Spencer T. "Three essays on the formation and finance of local governments". Diss., Georgia Institute of Technology, 2011. http://hdl.handle.net/1853/42890.
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This dissertation follows a three-essay format. Each essay evaluates a different fiscal institution from a public administration perspective.
In the first essay I examine whether state-funded property tax exemptions are effective in reducing the property taxes. This class of exemption is characterized by a grant from state to local governments that is intended to replace property tax revenue and lower property tax payments. Two separate theories of local fiscal behavior predict that that price effects and fiscal illusion will reduce the effectiveness of this type of tax relief. I test these predictions using panel regression analysis on county-level data from Georgia. I find that only two thirds of the revenue allocated to this program is actually used for tax relief.
In the second essay I test a model of the property tax in which the levy is set to balance the difference between budgeted expenditures and expected receipts from all other revenue sources. This model demonstrates how the property tax can be used to offset unexpected changes to other revenues given a change in personal income. This model is contrasted with an alternative model in which expenditures are budgeted after expected total revenues have been determined. I will estimate both models for local governments in Georgia and test which more accurately describes local fiscal performance. I will also use both to predict changes to the property tax over a period of time and measure which model generated the more accurate forecast.
Unlike the first two papers, which are quantitative analyses of fiscal data, this chapter is a case study of the contract city model of governance as implemented in the newly incorporated city of Sandy Springs, Georgia. I investigate whether the scope of outsourcing in contract cities creates additional challenges for city officials that manage contractor performance. I evaluate the incentive structures in the contract agreements that influence the principal-agent relationship using a textual analysis research method. I find that certain combinations of municipal functions in a single public-private partnership creates the potential for negative synergies to arise which would increase the difficulty of monitoring and managing the private partner.
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Govender, Preshnee. "Does a mineral right constitute 'immovable property' for purposes of the Income Tax Act and double tax treaties?" Master's thesis, University of Cape Town, 2014. http://hdl.handle.net/11427/9170.
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Includes bibliographical references.This research paper analyses the income tax impact for international (non-resident) companies that dispose of their shares in mining or oil and gas companies situated in South Africa. Typically, a disposal of shares by a non-resident in a property-rich company in South Africa would attract CGT. In the case of the minerals sector, it is automatically assumed that a mining or oil and gas company is a so-called “land-rich” or “property-rich” company due to the nature of its operations. This paper seeks to test that assumption, ie do shares in a mining or oil gas company whose only asset is a mining or prospecting right or exploration or production right respectively qualify as an ‘interest in immovable property’ as that term is defined in the ITA for CGT purposes? To make this determination, the term ‘immovable property’ as it is used for common –law purposes and the potential misalignment of this definition when compared to the term as it is used in the ITA must be analysed.
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Steidle, James. "In search of equity: rethinking the residential provincial property tax system in British Columbia /". Burnaby B.C. : Simon Fraser University, 2006. http://ir.lib.sfu.ca/handle/1892/2627.
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Salem, Andrew. "Private choices and public funding, financing cultural property transactions through tax expenditures". Thesis, National Library of Canada = Bibliothèque nationale du Canada, 1999. http://www.collectionscanada.ca/obj/s4/f2/dsk2/ftp03/MQ39230.pdf.
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Baines, Daniel. "The tax benefits available to investors in immovable property in South Africa". Thesis, Rhodes University, 2016. http://hdl.handle.net/10962/4026.
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The object of this thesis is to provide guidelines relating to the tax benefits that are available to investors in immovable property in South Africa. This was done by analysing the various sections of the Income Tax Act, as well as case law and South African Revenue Service guidelines that interpret these sections, which provide for expenditure which may be deducted by taxpayers from their income when conducting the trade of letting immovable property in order to reduce their overall tax liability. The thesis also includes a chapter dealing with the four different types of vehicles that taxpayers may use when investing in property. It was found that there are significant tax benefits available to investors in immovable property through the general deductions provided in terms of section 11(a) of the Act, as well as the specific deductions that the legislature has promulgated for investors in immovable property. It was also found that each of the four vehicles has its own advantages and that a taxpayer’s personal circumstances will dictate which of the vehicles will best suit his or her needs.
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Svensson, Anna y Sofie Leima. "A Study of Residential Property Tax Assessment Systems in Botswana and Sweden". Thesis, Högskolan i Gävle, Avdelningen för Industriell utveckling, IT och Samhällsbyggnad, 2014. http://urn.kb.se/resolve?urn=urn:nbn:se:hig:diva-16991.
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There are different ways in how to assess a value to a property and which assessment technique that is used differs due to circumstances in each country, leading to different views of what is the best and most effective way. At the moment Botswana is suffering from obsolete valuation rolls and is in the position where the system could benefit of a reform. The overall purpose with this study is to gain knowledge about how Botswana and Sweden differ in terms of property tax assessment. By clarifying the similarities and differences between how values are allocated and by determining the most value-influencing factors in Botswana, improvements of the system could be suggested. The research methods that were used to fulfil the study consisted of a review of relevant literature together with a case study performed in Gaborone. The case study contained semi-structured interviews with applicable staff and questionnaires responded by twelve valuers. The findings of this study show that there are similarities between the countries way of assessing properties since they both base their values on market value, use comparable sales method and assess both land and buildings. However, there are also differences in terms of the approach of assessment. The main difference is that Botswana applies an individual assessment method and Sweden mass appraisal. Other differences are the ones responsible for performing the assessment, and the structure of the assessment in terms of collecting data and the periods of assessment. Furthermore, the results from the questionnaires demonstrated that the most value-influencing factors for residential properties in Botswana are water, electricity and site amenities. The main conclusions drawn from this study is that Botswana could benefit from a movement towards mass appraisal and apply parts of the Swedish system. To make this possible to implement our recommendations are; to change the mindset of the stakeholders, increase awareness among property owners, base the valuation on a few important factors and computerize the cadastral register. A future research topic could be to investigate how a mass appraisal could be implemented as a step-by-step process.Det finns olika sätt att bedöma ett värde på en fastighet och de bedömningstekniker som används varierar beroende på varje lands förutsättningar, vilket leder till olika uppfattningar om vad som är det bästa och mest effektiva sättet att värdera på. Botswana lider för närvarande av föråldrade taxeringsvärden och systemet skulle gynnas av en reform. Det huvudsakliga syftet med denna studie är att utveckla kunskap om hur fastighetstaxeringen i Botswana och Sverige skiljer sig åt. Genom att tydliggöra likheter och skillnader i hur fastigheterna i länderna tilldelas ett taxeringsvärde och genom att klarlägga de mest värdepåverkande faktorerna för fastigheterna i Botswana, kunde förbättringar av det botswanska systemet föreslås. För att genomföra studien utfördes en litteraturstudie baserad på relevant litteratur samt en fallstudie i Gaborone, som är huvudstaden i Botswana. Fallstudien innehöll dels semistrukturerade intervjuer med affärsmän inom området samt enkäter som besvarades av tolv värderingsmän. Resultaten av denna studie visar att den främsta likheten mellan länderna är att fastighetstaxeringsvärdet baseras på marknadsvärdet, detta är i sin tur baserat på ortsprismetoden och både mark och byggnader värderas. De skillnader som visade sig rörde tillvägagångssättet för bedömningen. Den största skillnaden är att Botswana tillämpar en individuell värdering och Sverige massvärdering. Andra skillnader som visade sig var bland annat vem det är som utför värderingen, hanteringen av insamlad data samt när värderingarna äger rum. Vidare visar resultaten från enkäterna att de mest värdepåverkande faktorerna för småhus i Botswana är vatten, el och tillgång till service. Slutsatsen av denna studie blev att Botswana skulle kunna gynnas av att implementera delar av det svenska fastighetstaxeringssystemet och i och med det gå mer mot massvärdering. För att kunna göra detta genomförbart är våra rekommendationer; att ändra tänkesätten hos de berörda parterna, öka medvetenheten bland fastighetsägare, basera värderingen på färre faktorer och datorisera fastighetsregistret. Ett framtida område för forskning skulle kunna vara att undersöka hur en massvärdering skulle kunna implementeras steg för steg.
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Ferreira, Melanie. "The distinction between types of commercial and residential property for value-added tax purposes in South Africa". Thesis, Nelson Mandela Metropolitan University, 2012. http://hdl.handle.net/10948/d1008710.
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It is important to distinguish between types of commercial and residential property for value-added tax (VAT) purposes. The reason for this is because the supply of residential property may be exempt from VAT in certain cases, whereas the supply of commercial property is a taxable supply. One of the aims of this treatise was to generate some characteristics that can assist vendors to distinguish between types of commercial and residential property for VAT purposes. SARS proposed numerous changes to the VAT Act with regards to fixed property in 2011. This treatise explains the reason for the changes made and also comments on them. Firstly, property developers previously had to account for an output tax adjustment when they changed the use of their property i.e. from a taxable use (selling the completed units) to a non-taxable use (renting the completed units as a residential dwelling). This „output tax adjustment‟ sometimes places developers in a financial dilemma, especially in times of an economic depression. SARS therefore provided „developers‟ as defined with a short term solution. This short term solution provides property developers with a 36 month temporarily relief period, before they have to account for the „output tax adjustment‟. Therefore, the new section 18B was proposed to assist property developers in times of an economic recession. Secondly, in the past a vendor who acquired a property from a non-vendor to make taxable supplies was allowed a notional input tax deduction, limited to the transfer duty paid. SARS has however "delinked VAT from transfer duty‟, which means that the notional input tax deduction will no longer be limited to the transfer duty paid. This change may benefit vendors as they may now be allowed a bigger input tax deduction. Furthermore, the treatise also compares the VAT treatment of the above issues to that of the goods and services tax treatment in New Zealand. The treatise concludes with a summary of all distinguishing characteristics identified and other findings noted.
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Pomichálková, Lucie. "Komparace daňového zatížení nemovitostí v ČR a ve vybraných státech EU". Master's thesis, Vysoké učení technické v Brně. Ústav soudního inženýrství, 2011. http://www.nusl.cz/ntk/nusl-232556.
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Diploma thesis is focused on the comparison of the tax burden on residential property owner in the Czech Republic and in selected European countries. The content of this thesis is a comprehensive review of taxes relating to real estate in our country, their detailed analysis and subsequent comparison with the situation of selected countries. The possible future development of property taxation in the Czech Republic is predicted in conclusion.
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Guedes, Kelly Pereira. "Brazilian tax collection and the ratchet effect". Thesis, Atlanta, Ga. : Georgia Institute of Technology, 2008. http://hdl.handle.net/1853/22690.
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Costello, Scott Thomas. "Analysis of the Efficiency, Equity, and Adequacy of a Forest Site Value Tax". Thesis, Virginia Tech, 1997. http://hdl.handle.net/10919/45382.
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Forest property taxes play an integral role when private landowners make land use and management decisions. Economists often suggest that taxes should be neutral, thus causing no change in land use or management decisions compared to the pre-tax condition. The traditional ad valorem property tax has long been criticized, particularly as it pertains to forestry, because of its distortionary properties and inherent bias against long-rotation investments. Alternatives to the traditional forest property tax include current use assessment, productivity, yield, and site value taxes.
The site value tax is a property tax on the market value of bare land only, exempting improvements. In theory, the site value tax has been championed as the only neutral property tax alternative; however, in actual application, a forest site value tax may prove to be non-neutral and, by certain measures, inequitable. The degree of the tax's neutrality can be linked to the method of tax administration and the ability of assessors to accurately determine bare land market values for a wide range of site qualities.
This paper reviews literature on forest property tax alternatives and theoretically examines the efficiency of an applied forest site value tax. The adequacy and equity of a proposed forest site value tax are examined in detail and compared for two study areas: Western Oregon and Alabama; in light of local governmental budget constraints. Although the site value tax may represent a less-distortional vehicle for collecting local taxes, it is unlikely to be politically or administratively feasible. Also, given the existence of other distortions in the economy, a site value tax may not prove to be the most efficient tax in application, despite its neutral properties.
Master of Science
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Forney, Keven Dean Lugg Elizabeth T. "The property tax extension limitation law and school leadership experiences in Central Illinois /". Normal, Ill. : Illinois State University, 2007. http://proquest.umi.com/pqdweb?index=0&did=1441185721&SrchMode=2&sid=10&Fmt=2&VInst=PROD&VType=PQD&RQT=309&VName=PQD&TS=1216224950&clientId=43838.
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Thesis (Ph. D.)--Illinois State University, 2007.Title from title page screen, viewed on July 16, 2008. Dissertation Committee: Elizabeth T. Lugg (chair), Beth Hatt-Echeverria, Diane R. Dean, Norman D. Durflinger. Includes bibliographical references (leaves 220-227) and abstract. Also available in print.
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Lin, Hsi-Ta y 林希達. "The Effect of Land Expropriation on Property Tax". Thesis, 2014. http://ndltd.ncl.edu.tw/handle/89729133677407722970.
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碩士國立中正大學
國際經濟研究所
103
Abstract The purpose of this search is to determine how urban renew and tax increase will impact taxation received by the local governments. Legalizing the zone expropriation and urban land readjustments are methods used for urban renewal. In this study I analyzed 19 counties on the main land. We then analyzed if the local governments claim on the private lands for infrastructures and the citizens’ property taxes will be influenced. We examined the data from 1999 to 2012 with panel data analysis. The sources are from the Ministry of the Interior, Ministry of Finance, and National Statistic web site. In the end, after excluding the citizens’ wealth, the business cycle of macro economy and the scale of agriculture we found that zone expropriation and urban land readjustment did not significantly bring more money but instead caused backfire to the local governments. The only benefit from claiming the lands is hydraulic infrastructure. Last but not least, the main requisites each county needs to consider when measuring the property tax are the developing scale, economic scale of agriculture, and business cycle of economy.
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Chen, Liang Yan y 陳亮延. "The Effect of Luxury Tax and Integration of House Property and Landed Property on the Purchase Intension". Thesis, 2015. http://ndltd.ncl.edu.tw/handle/95134451174809704559.
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碩士華梵大學
工業工程與經營資訊學系碩士班
103
In the era of high-rising house prices, having a property in Taipei seems like a goal far from reach. After the successive 10 years rise of house prices in Taipei, most of the people look on and expect the drops. House prices in Taipei, however, have not appeared to fall due to the speculation of consortiums and investors, which inspire the governments to practice Integration of House Property and Landed Property to replace the insufficient Luxury tax. The study aimed to discuss the effects of Luxury tax and Integration of House Property and Landed Property to the intention of customers purchasing properties, and took 309 customers lived or registered the household in 10 villages (Shezi, Sheyuan, Yulun, Fuan, Fuzhou, Hulu, Hutung, Fuguang, Fushun, etc.) of Shezi subzone, Taipei as subjects to conduct the questionnaire surveys of perception of Luxury tax, Integration of House Property and Landed Property and intention to purchase properties through cluster sampling approach. The survey drafted “Luxury Tax Scale”, “Integration of House Property and Landed Property Scale” and “Intention to purchase Properties Scale” which designed by literature discussion, reference of relative theories and empirical research methods. The process of survey analyses included: 1. Differences and relative analysis conducted by applying the SPSS Statistics software. 2. Reliability and validity analysis performed by the pretesting survey “Effects of Luxury tax and Integration of House Property and Landed Property to the intention of customers purchasing properties”. 3. Methods of Descriptive Statistics, Independent Samples t Test, One-way ANOVA, Pearson’s correlation, etc., were adopted to conduct the official survey “Effects of Luxury tax and Integration of House Property and Landed Property to the intention of customers purchasing properties” and perform various analyses. The results are as follows: 1.The overall results of Luxury tax perception analysis showed no significant difference between background variables of genders and numbers of children; the overall results of Luxury tax perception analysis showed a significant difference between background variables of ages, education, household incomes and marriage status. 2.The overall results of Integration of House Property and Landed Property perception analysis showed no significant difference between background variables of genders, education and numbers of children; the overall results of Integration of House Property and Landed Property perception analysis showed a significant difference between background variables of ages, household incomes and marriage status. 3.The overall results of intention to purchase properties perception analysis showed no significant difference between background variables of genders, ages, marriage status and numbers of children; subjects have different household incomes showed a significant difference in “buying” and “recommendation” and overall aspects of the intention to buy properties, which revealed the ones have higher incomes have higher aspirations to purchase and recommend. 4.There was a positive significant difference between perception of Luxury tax and intention of house purchasing, which means the higher the perception of Luxury tax was, the higher the intention of house purchasing would be; there was also a positive significant difference between perception of Integration of House Property and Landed Property and intention of house purchasing, which means the higher the perception of Integration of House Property and Landed Property was, the higher the intention of house purchasing would be.
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Rühling, Markus [Verfasser]. "Substitution effect through fiscal transfers?! : incidence of the Peruvian property tax / Markus Rühling". 2008. http://d-nb.info/1004843097/34.
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Chen, Hsin-chia y 陳信嘉. "An Empirical Study of the Effect of Local Capital Expenditure on Property Tax Revenues". Thesis, 2007. http://ndltd.ncl.edu.tw/handle/96608243828970054989.
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碩士逢甲大學
財稅所
95
Fiscal deficits are already common problems in every level of governments in Taiwan, especially in the local governments where official salaries and public project funds are paid seriously late. The cause of local government’s fiscal stress came from that the increase of fiscal expenditure is faster than the increase of fiscal revenue. The main factor of rapid increase in expenditure is attributed to the formation of the two-parties system, in which parties often compete with each other to access to ballot with fiscal illusion. Facing the growing deficit criticism, governors often explain that increasing capital expenditures by debt can prosper local and create a future tax base, and fiscal problems will be eventually solved. The main purpose of this study is to estimate the effect of capital expenditure on property tax revenues in order to evaluate the governors’ view. We consider land value tax, house tax, land value increment tax, and deed tax, which account 75% of local property tax revenues. The data include 21 counties/cities of Taiwan providence for the years 1986-2003. Hence, a panel data model is employed to examine whether local fiscal capital expenditure will have a positive impact on these local property taxes. The results showed that the capital expenditures have significantly positive impacts on these 4 items of property tax revenue, but only the future property tax revenues of Taichung city can be significantly improved with capital expenditures. The future fiscal tax revenues of counties/cities of the metropolitan area or nearby metropolitan areas can only be improved mildly. Capital expenditures of agriculture and remote counties/cities even become the future fiscal burdens.
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Sukeiam, Yada. "Effects of intergovernmental transfers on municipality property tax effort in Thailand". 2003. http://catalog.hathitrust.org/api/volumes/oclc/53268920.html.
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