The Tax Equity Effects of the Substitution of Municipal Electric Profits for Property Taxes

1983 ◽  
Vol 5 (2) ◽  
pp. 141-150
Author(s):  
Marvin R. Brams ◽  
James. Taylor ◽  
Young-Doo. Wang
2011 ◽  
Author(s):  
Justin M. Ross ◽  
Daniel J. Hummel
Keyword(s):  

1998 ◽  
Vol 25 (2) ◽  
pp. 63-80 ◽  
Author(s):  
Manuel L. Jose ◽  
Charles K. Moore

This paper traces the development of five taxation types in the Bible — income taxes, property taxes, special assessment taxes, poll taxes (all direct taxes), and indirect taxes. The development of these taxes is discussed within the context of Israel's historical development. The impact of counting, measurement, and computation on the development of taxation is also considered.


2014 ◽  
Vol 37 (1) ◽  
pp. 103-128 ◽  
Author(s):  
Kimberly G. Key ◽  
Teresa A. Lightner

ABSTRACT This study examines the relation between commercial and industrial property values and local property taxes using 1999 to 2009 data for the state of Georgia. Results show a negative relation between commercial values and property taxes, consistent with the new view of capital tax prediction that these taxes are borne, at least in part, by property owners. Incidence estimates show very high to full capitalization. There is little evidence of a relation between industrial property values and property taxes, contrary to prior research. This study is the first to provide empirical evidence of differences in commercial and industrial property tax incidence. The study contributes to the understanding of the capitalization of business taxes, which has been the subject of very little prior research. The results can inform policymakers who consider trade-offs in tax revenue needs, economic development, and issues of fairness in their localities.


2020 ◽  
Vol 4 (Supplement_1) ◽  
pp. 341-341
Author(s):  
Ronica Rooks

Abstract Where we live impacts our health, but this is more apt for older adults (aged 55+) aging-in-place in their neighborhoods. Gentrification, i.e. the transformation of neighborhoods from low to high value, can put community-dwelling older adults at risk for residential displacement with limited retirement incomes and financial stressors like increased housing costs and property taxes, residential turnover and changing access to resources. As a place-based stressor, gentrification may exacerbate social vulnerabilities (e.g., lower socioeconomic status and racial/ethnic minority status) related to chronic condition (CC) disparities. But, little gentrification research focuses on these issues. This research examines associations between gentrification and older adults’ CC management related to broader social determinants in Hamilton, Ontario, Canada from health and social service providers’ perspectives. Hamilton, a recovering steel industry city with in-migration from Toronto, is experiencing higher costs of living, income inequality and tension with recent gentrifiers. I conducted key informant interviews with service providers in city government and community-based organizations using thematic analysis. Across providers, food insecurity, social isolation and displacement were the biggest issues associated with gentrification and CC, particularly for older adults with lower incomes and government disability support. Results thus far reveal Hamilton has numerous older adult-focused providers, but older adults often have difficulties accessing services due to a lack of knowledge, not always asking or realizing when they need help and coordinated referral difficulties across providers. To address these challenges, providers consider environmental scans, mapping resources and advertisement in an online community information database from the city’s public library.


1981 ◽  
Vol 34 (4) ◽  
pp. 457-465
Author(s):  
SILVIA A. MADEO ◽  
LAURENCE A. MADEO
Keyword(s):  

2000 ◽  
Vol 8 (2) ◽  
pp. 109-127
Author(s):  
Jeffrey Guilfoyle
Keyword(s):  

Author(s):  
Lucas Meyer de Freitas ◽  
Oliver Schuemperlin ◽  
Milos Balac ◽  
Francesco Ciari

This paper shows an application of the multiagent, activity-based transport simulation MATSim to evaluate equity effects of a congestion charging scheme. A cordon pricing scheme was set up for a scenario of the city of Zurich, Switzerland, to conduct such an analysis. Equity is one of the most important barriers toward the implementation of a congestion charging system. After the challenges posed by equity evaluations are examined, it is shown that agent-based simulations with heterogeneous values of time allow for an increased level of detail in such evaluations. Such detail is achieved through a high level of disaggregation and with a 24-h simulation period. An important difference from traditional large-scale models is the low degree of correlation between travel time savings and welfare change. While traditional equity analysis is based on travel time savings, MATSim shows that choice dimensions not included in traditional models, such as departure time changes, can also play an important role in equity effects. The analysis of the results in light of evidence from the literature shows that agent-based models are a promising tool to conduct more complete equity evaluations not only of congestion charges but also of transport policies in general.


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