Land Value Taxation

An Applied Analysis

William J. McCluskey, Riël C.D. Franzsen (Autoren)

Buch | Hardcover

280 Seiten

2005
Routledge (Verlag)
978-0-7546-1490-6 (ISBN)

Titel z.Zt. nicht lieferbar
Versandkostenfrei
Auch auf Rechnung

Artikel merken

This study of the strategic, policy and operational characteristics of Land Value Taxation is a unique and original contribution to Elston knowledge. The implications of this work will be critical in terms of informing policy makers when contemplating reviews of existing Land Value Taxation systems or its possible introduction.

This study of the strategic, policy and operational characteristics of Land Value Taxation is a unique and original contribution to Elston knowledge. McCluskey and Franzsen provide a clear and detailed synthesis of existing Land Value Taxation systems and address the perceived advantages and disadvantages of such systems. The implications of this work, based on a two-tier analysis of selected countries, will be critical in terms of informing policy makers when contemplating reviews of existing Land Value Taxation systems or its possible introduction. The empirical research underpinning this work has attempted to concisely provide the role of land value systems within the selected case study countries. The work has clearly identified a number of challenges being faced by those countries and jurisdictions that currently utilise land value tax systems. Given these challenges this book is timely in that it provides detailed expositions of property tax systems that are undergoing significant change and reform.

William J. McCluskey is based at the University of Ulster, Northern Ireland. RiÃ«l C.D. Franzsen is from the University of South Africa, South Africa.

Contents: Theoretical basis of land value taxation, O.A. K'Akumu, Washington Olima and William J. McCluskey; Land taxation: the case of Jamaica, William J. McCluskey; The local government rating system in Fiji, Abdul Hassan; Land value taxation in Kenya, Washington Olima; Property tax systems and rating in New Zealand, William J. McCluskey; Property taxation in South Africa, RiÃ«l C.D. Franzsen; Site value taxation in Queensland, William J. McCluskey. Index.

Erscheint lt. Verlag	28.9.2005
Verlagsort	London
Sprache	englisch
Maße	156 x 234 mm
Gewicht	680 g
Themenwelt	Recht / Steuern ► Steuern / Steuerrecht
	Wirtschaft ► Betriebswirtschaft / Management ► Rechnungswesen / Bilanzen
	Betriebswirtschaft / Management ► Spezielle Betriebswirtschaftslehre ► Immobilienwirtschaft
	Wirtschaft ► Volkswirtschaftslehre ► Wirtschaftspolitik
ISBN-10	0-7546-1490-5 / 0754614905
ISBN-13	978-0-7546-1490-6 / 9780754614906
Zustand	Neuware