By William J. McCluskey, Gary C. Cornia, Lawrence C. Walters
This encyclopedia presents an in-depth research of matters concerning estate taxation, together with legislations, public finance, decentralization, valuation, and estate tax shape. This encyclopedia examines the factors utilized to guage the strengths and weaknesses of estate tax. this article additionally discusses the most valuation equipment and the industrial rules underpinning them, and experiences the felony and administrative elements of estate tax. supplying topical and hugely proper fabric, this article additionally seems at numerous efforts to reform the valuables tax in international locations that experience structures in position deemed vulnerable or useless
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Extra resources for A Primer on Property Tax: Administration and Policy
This has been achieved by exempting low-value properties from taxation, or as in some provinces in Argentina, by using tax 18 A Primer on Property Tax rates that increase with the value of the property (Rezk, 2004). Rural parts of some countries have attempted to apply progressive land taxes to the property holdings of individuals. This has generally failed because of administrative difficulties in assembling the information, especially when the landowner owns property in different jurisdictions.
Indexing the assessment base (between infrequent reassessments) to keep up with inflation, as is done in some countries, is not as equitable as conducting frequent property reassessments. Indexing all properties by the same factor (consumer price index or some other index) fails to capture the differential rates at which individual properties change in value. On the other hand, giving up some fairness may be a small price to pay if there are insufficient resources to conduct reassessments on a fairly regular basis.
Fourth, the more frequent the reassessment, the fairer the assessment system, leading to fewer surprises for taxpayers, fewer complaints and fewer appeals. Fifth, there should be an effective appeals mechanism in place to correct for perceived inequities in the assessment system. Finally, wherever possible, mass appraisal techniques should be used to improve the quality of the assessment system and to minimize the cost of the assessment process. Issues with property tax rates Assessment is the first major component of the property tax system and setting the local tax rate is the second major component.
A Primer on Property Tax: Administration and Policy by William J. McCluskey, Gary C. Cornia, Lawrence C. Walters