scholarly journals Un-constitutionality of real property taxation and location incentives, and some associated economic effects

2008 ◽  
Vol 5 (3) ◽  
pp. 390-399
Author(s):  
Michael Nwogugu
Keyword(s):  
Common Law ◽  
Economic Effects ◽  
Real Property ◽  
Tax Collection ◽  
Tax Assessment ◽  
Property Taxation

This article shows that the present regime of real property taxation and location incentives are inherently unconstitutional. The analysis in this article pertains to US state/local laws/regulations governing tax assessment, tax collection, tax foreclosures and incentives offered to firms to relocate to states (although much of it is applicable in most common law jurisdictions

Horizontal and Vertical Inequity in Real Property Taxation

2008 ◽  
Vol 16 (2) ◽  
pp. 167-180
Author(s):  
Stacy Sirmans ◽  
Dean Gatzlaff ◽  
David Macpherson
Keyword(s):  
Real Property ◽  
Property Taxation

scholarly journals Assessing the Revenue Raising Capacity of the Local Government of Bongabon in the Philippines

2018 ◽  
Vol 8 (3) ◽  
pp. 99
Author(s):  
Ana Liza M. Cruz ◽  
Franz Jake M. Cruz ◽  
Olive Chester Cuya Antonio
Keyword(s):  
Local Governments ◽  
Collection Efficiency ◽  
Local Level ◽  
The Philippines ◽  
National Government ◽  
Real Property ◽  
Tax Collection ◽  
Local Revenue ◽  
Generation Capacity ◽  
To Come

One source of funding for sub national government is imposition of taxes. It is imposed upon individual and corporation within the territorial jurisdiction of the municipality.  Local governments are funded through Internal Revenue Allotment (IRA) provided by the National Government. The purpose of the study is to assess the local revenue generation capacity of the municipality of Bongabon, Nueva Ecija in the Philippines. The paper revealed that its calculated collection efficiency is only 20.6% of the total collectibles on Real Property Tax. The average local revenue raising capacity of the municipality of Bongabon, Nueva Ecija within the period of 7 years (2011 to 2017) is only 40.9 % of the externally sourced revenue or IRA. The study concluded that the municipality of Bongabon, Nueva Ecija remains dependent on national government when it comes to funding. The study also identified various constraints to efficient tax collection while local citizens perceived the LGU capacity to collect tax negatively. More studies on tax capacity are encouraged to come up with sufficient baseline data that may serve as inputs to policy making and solve the problems of tax collection in the local level.

scholarly journals LAND VALUE TAX IN THE CONTEXT OF SUSTAINABLE URBAN DEVELOPMENT AND ASSESSMENT. PART I - POLICY ANALYSIS AND CONCEPTUAL MODEL FOR THE TAXATION SYSTEM ON REAL PROPERTY

2010 ◽  
Vol 14 (1) ◽  
pp. 73-86 ◽  
Author(s):  
Saulius Raslanas ◽  
Edmundas Kazimieras Zavadskas ◽  
Artūras Kaklauskas
Keyword(s):  
Sustainable Development ◽  
Urban Development ◽  
Policy Analysis ◽  
Conceptual Model ◽  
Sustainable Urban Development ◽  
Property Taxes ◽  
Land Value ◽  
Real Property ◽  
Property Taxation ◽  
Taxation System

This article on issues related to real property taxes has two parts. Part One deliberates the concept of sustainable development as well as Lithuania’s real property taxation system and possible ways to improve it. Part Two analyses various methods of land assessment. The objectives of this paper are to analyze the importance of a tax on real property within the taxation system of Lithuania and to plan the implementation of such a reform in the future. A tax on land is presented as one alternative for a reform of the taxation system on real property in Lithuania.

New York City and Its Peak in Real Property Taxation

1955 ◽  
Vol 31 (1) ◽  
pp. 13 ◽  
Author(s):  
Gordon D. MacDonald ◽  
Rosalind Tough
Keyword(s):  
New York ◽  
New York City ◽  
York City ◽  
Real Property ◽  
Property Taxation
Sign in / Sign up

Export Citation Format

Share Document