Racial Biases in the Property Tax System

1975 ◽  
Vol 7 (3) ◽  
pp. 22-32
Author(s):  
Edward Greer
Keyword(s):  
Property Tax ◽  
Tax System ◽  
Racial Biases

scholarly journals Lack of Uniformity in the Israeli Property Tax System 1997–2017

2020 ◽  
Vol 13 (12) ◽  
pp. 327
Author(s):  
Avi Perez
Keyword(s):  
Developing Countries ◽  
Real Estate ◽  
Central And Eastern Europe ◽  
Property Tax ◽  
Measurement Methods ◽  
Tax System ◽  
Tel Aviv ◽  
Unique Data ◽  
The World ◽  
Taxation System

There are two different forms of property tax systems: value-based tax, which is used in most countries of the world, and area-based tax, which is used mainly in Central and Eastern Europe and developing countries in Africa. Area-based property tax provides more stable and predictable budget revenues. It is simpler to administer and scores worse on equity grounds from the perspective of the ability-to-pay principle of taxation. Against this background, Israel’s property tax system, known as Arnona, is complex, spatially diversified, and causes a lack of uniformity that leads to tax distortion. This paper’s primary purpose is to identify the weaknesses of Israeli property tax from 1997 to 2017 and indicate how to improve the property tax system. This paper is based on case studies from four of the most important cities in Israel: Tel Aviv, Jerusalem, Haifa, and Beersheba, which have four different measurement methods for calculating property tax. Unique data were collected from the Israel Central Bureau of Statistics. According to this analysis, it was found that there are substantial differences in property tax between the four cities over the two decades analyzed. The main weakness is the lack of uniformity of the taxation system; the solution is to unify the measurement of real estate area for tax purposes using drone technology.

scholarly journals Policy Forum: Implementing the Chippewas of Georgina Island First Nation Property Tax System—Opportunities, Challenges, and Lessons Learned

2021 ◽  
Vol 69 (3) ◽  
pp. 857-872
Author(s):  
Kate McCue ◽  
Bill McCue
Keyword(s):  
First Nations ◽  
Property Tax ◽  
Lessons Learned ◽  
First Nation ◽  
Property Taxes ◽  
Tax System ◽  
Fiscal Management ◽  
Local Services ◽  
Policy Forum ◽  
Do So

In 2018, the Chippewas of Georgina Island First Nation (GIFN) implemented a First Nation property tax system under the First Nations Fiscal Management Act (FMA)—one of the earliest First Nations in Ontario to do so. Implementation of a property tax system gave GIFN an opportunity to improve funding for and expand local services, and provide a more equitable sharing of local service costs between cottagers leasing First Nation land and the First Nation. Key challenges encountered when implementing the property tax system were building consensus around the need for a tax system, building an appropriate administrative infrastructure, carrying out property assessments, and professionals lacking knowledge of First Nation property tax. These challenges, however, presented opportunities to create a knowledge base around property taxation within GIFN, among cottage leaseholders, and in the wider community. Key lessons learned were (1) start as soon as possible; (2) First Nations Tax Commission support and standards are important; (3) staff training is important; (4) communicate early and often; (5) hold open houses; (6) local services are more than garbage collection; (7) property taxes do not harm lease rates or cottage sales; (8) educate lawyers, real estate agents, and other professionals; (9) startup costs were significant; (10) coordinate laws and standards with provincial variations; (11) modernize systems; and (12) utilize other parts of the FMA.

scholarly journals The taxation of privately owned forest land in Canada: A review of the taxation systems in all ten provinces

2017 ◽  
Vol 93 (02) ◽  
pp. 104-112
Author(s):  
Tony Rotherham
Keyword(s):  
Rural Economy ◽  
Property Tax ◽  
Tree Planting ◽  
Active Management ◽  
Forest Land ◽  
Tax System ◽  
Environmental Goods ◽  
Goods And Services ◽  
Tax Systems ◽  
Environmental Goods And Services

Canada has 400 million ha of forest land. Only 25 million ha (5%) is in private ownership. This private forest land is generally divided in two categories: 450 000 private woodlots covering about 15 million ha in the settled regions of Canada and about 5 million ha in larger blocks owned by pension funds, investors, and forest products companies. The private woodlots are subject to municipal or provincial property taxes. The provinces use several approaches to determine the level of tax to be paid. In some cases, the tax system is used to provide an incentive to manage the land. The property tax system offers a policy tool to encourage active management of the land and help ensure a healthy, diverse, and productive forest that contributes forest-related ecological goods and services to the community as well as timber to the local economy. It is in the long-term interests of rural communities that land remains in production and that forested land is managed to maintain the forest in a healthy condition and produce both forest-related environmental goods and services and timber to support the rural economy. A well-designed property tax structure based on incentives that is accepted as fair and is supported by taxpayers can help to achieve these objectives. The survey of provincial property tax systems shows several approaches to the application of property tax systems on forest lands. Property tax systems applied to forest land that are based on incentives to actively manage the land and are coupled with financial assistance for tree planting on idle land offer simple and practical ways to keep rural land in production. This is particularly true of marginal/sub-marginal land that has been cleared but is no longer used for agricultural production. Incentives help to ensure that forested land is managed to maintain the forest in a healthy condition and produce forest-related environmental goods and services (EG&S) as well as timber to support the rural economy.

Reform During Crisis: The Transformation of California's Fiscal System During the Great Depression

1996 ◽  
Vol 56 (3) ◽  
pp. 657-678 ◽  
Author(s):  
James E. Hartley ◽  
Steven M. Sheffrin ◽  
J. David Vasche
Keyword(s):  
Great Depression ◽  
Rapid Growth ◽  
Property Tax ◽  
Income Taxes ◽  
Tax System ◽  
The Great Depression ◽  
Fiscal System ◽  
Revenue Elasticity ◽  
Desire To Change

In the midst of the Great Depression, California engaged in a massive restructuring of its tax system, reducing reliance on the property tax and introducing sales and income taxes. Our analysis suggests that this restructuring, which included a voter referendum, was primarily driven by a desire to change the mix rather than the level of taxation. Nonetheless, by introducing new taxes that had a higher revenue elasticity than the existing taxes, California created a revenue system that allowed the rapid growth of spending to continue.

The Effect of Inflation on the Income Elasticity of Taxes

1976 ◽  
Vol 4 (3) ◽  
pp. 323-337 ◽  
Author(s):  
Jack P. Suyderhoud ◽  
Michael Veseth
Keyword(s):  
Income Tax ◽  
Income Elasticity ◽  
Property Tax ◽  
Real Income ◽  
Sales Tax ◽  
Price Inflation ◽  
Tax System ◽  
The Real ◽  
Income Elasticities ◽  
The Relationship

This paper defines the relationship between the nominal (or money) income elasticity and the real income elasticity of a tax system. Under most circumstances, the real and the nominal income elasticities differ. This difference has not been recognized by economists who rely strictly on nominal elasticities as an indicator of revenue adequacy or tax burden, a practice which can be misleading, especially under conditions of general price inflation. The income tax, sales tax and property tax are analyzed briefly in terms of their elasticity features.

scholarly journals Influencing Nonindustrial Private Forest Management Through the Property Tax System

1996 ◽  
Vol 13 (1) ◽  
pp. 30-36 ◽  
Author(s):  
David M. Rathke ◽  
Melvin J. Baughman
Keyword(s):  
Property Tax ◽  
Mail Survey ◽  
Private Forest ◽  
Ad Valorem Tax ◽  
Fixed Rate ◽  
Tax System ◽  
Tax Rate ◽  
Intensively Managed ◽  
Nonindustrial Private Forest ◽  
Ad Valorem

Abstract Minnesota currently offers property tax relief to private woodland owners through the 2b timberland class in the state's modified ad valorem tax system, and through the Tree Growth Tax Law (TGTL), a fixed rate, productivity tax. Enrollment in both these laws has dramatically increased in recent years, while the average tax payment has declined in both real and nominal dollars. A mail survey of nonindustrial private forest landowners found that participants in the TGTL generally pay much lower taxes than those in the ad valorem tax classes, and TGTL lands appear to be more intensively managed for timber. However, the TGTL's incentive for timber management may be its criteria for enrollment, not the tax rate. This study makes a strong case for requiring a management plan in order to be eligible for a lower tax rate. North. J. Appl. For. 13(1):30-36.

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