subject:(property tax)

Univerzitet u Beogradu

1. Cvjetković, Cvjetana M. Порез на имовину у статици.

Degree: Pravni fakultet, 2016, Univerzitet u Beogradu

URL: https://fedorabg.bg.ac.rs/fedora/get/o:11078/bdef:Content/get

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Društvene nauke / Ekonomsko pravo

Иако порез на имовину није ни иновативан, ни издашан порез, због својих особина, последњих година постаје предмет повећаног интересовања, како… (more)

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Društvene nauke / Ekonomsko pravo

Иако порез на имовину није ни иновативан, ни издашан порез, због својих особина, последњих година постаје предмет повећаног интересовања, како финансијских теоретичара, тако и креатора пореске политике. Циљ докторске дисертације је идентификовање и анализа битних елемената пореза на имовину, приказ упоредноправних решења, сагледавање позитивноправног режима опорезивања имовине у Републици Србији, као и указивање на највеће дилеме у овој области и покушај њиховог разрешавања. Циљ је и да се српски систем опорезивања имовине оцени путем следећих критеријума евалуације: хоризонталне и вертикалне правичности, неутралности, стабилности, лакоће администрирања, јавне прихваћености, стварања повољне инвестиционе климе, транспарентности, издашности, степена локалне аутономије, неекономских користи, наменског карактера прикупљених прихода и начела флексибилности. Материја која је предмет докторске дисертације биће анализирана детаљно и свеобухватно, како би се у потпуности разумела ова проблематика. Том задатку приступиће се коришћењем више различитих научних метода истраживања. Почетни метод, као и за свако изучавање права, биће правни (догматички, нормативни, егзекетички или формалнологички) метод, како би се открила логичка садржина норми посвећених овој проблематици, односно да би се оне описале онакве какве јесу у пракси. Социолошки метод биће коришћен, како би се објаснили друштвени узроци који су довели до настанка норми посвећених неким аспектима опорезивања имовине у статици, као и њихово дејство на друштво. За сагледавање и разумевање развоја и промена система опорезивања имовине током времена, како у одабраним земљама, тако и у Републици Србији, биће примењен историјскоправни метод. Коришћење аксиолошког метода је неопходно, како би се спознао циљ појединих норми, које се односе на предмет докторске дисертације, и како би се формулисао став у погледу тога да ли испуњавају циљ који им се придаје. Примена компаративног метода је од суштинског значаја за сагледавање решења која егзистирају у упоредном праву, како би се међу различитим приступима пронашао онај који највише одговара за евентуалну имплементацију у Републици Србији.

Advisors/Committee Members: Ilić-Popov, Gordana, 1964-.

Subjects/Keywords: Property tax; net wealth tax; real property tax

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APA · Chicago · MLA · Vancouver · CSE | Export to Zotero / EndNote / Reference Manager

APA (6^th Edition):

Cvjetković, C. M. (2016). Порез на имовину у статици. (Thesis). Univerzitet u Beogradu. Retrieved from https://fedorabg.bg.ac.rs/fedora/get/o:11078/bdef:Content/get

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Chicago Manual of Style (16^th Edition):

Cvjetković, Cvjetana M. “Порез на имовину у статици.” 2016. Thesis, Univerzitet u Beogradu. Accessed March 06, 2021. https://fedorabg.bg.ac.rs/fedora/get/o:11078/bdef:Content/get.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

MLA Handbook (7^th Edition):

Cvjetković, Cvjetana M. “Порез на имовину у статици.” 2016. Web. 06 Mar 2021.

Vancouver:

Cvjetković CM. Порез на имовину у статици. [Internet] [Thesis]. Univerzitet u Beogradu; 2016. [cited 2021 Mar 06]. Available from: https://fedorabg.bg.ac.rs/fedora/get/o:11078/bdef:Content/get.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Council of Science Editors:

Cvjetković CM. Порез на имовину у статици. [Thesis]. Univerzitet u Beogradu; 2016. Available from: https://fedorabg.bg.ac.rs/fedora/get/o:11078/bdef:Content/get

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

2. Piracha, Muhammad Mujtaba. Sub-national government taxation : case of property taxes in Punjab, Pakistan.

Degree: PhD, 2016, University of Sussex

URL: http://sro.sussex.ac.uk/id/eprint/65095/ ; https://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.698694

► Property taxes tend to be under-used globally, especially in developing countries. This is particularly true in Pakistan. To explore the reasons, I studied policymaking and… (more)

▼ Property taxes tend to be under-used globally, especially in developing countries. This is particularly true in Pakistan. To explore the reasons, I studied policymaking and administration in relation to the recurrent (annual) property tax in Punjab, Pakistan's most populous and urbanised province. I used a mix of research methods, including extensive field observations of how the lower level tax staff of the Excise and Taxation Department go about their work. I found three major probable explanations for the very low levels of property tax collections: • Especially after a major decentralisation reform in 2001, responsibilities for collecting the property tax and the revenues it produces are both divided in complex ways between three levels of subnational government. Each level has low incentives to perform its tax collection functions. • Each level of subnational government obtains most of its income either from transfers from higher levels of government or from loans. It generally seems easier for them to increase their incomes by putting more effort into tapping these sources, rather than trying to improve their own tax collection performance. The lack of strong political pressures to increase spending has a reinforcing effect. • It has become administratively difficult for senior policymakers to increase property tax revenue collections through mobilising the organisational resources of the Excise and Taxation Department. Property tax collection has become locked into a system that combines (a) a high degree of informality in routine practices, (b) exclusive control of detailed information about tax collection potential and performance by lower level staff and (c) modest rent-taking and responsiveness to local pressures for leniency in tax collection at these lower levels. When higher-level officials in the Department attempt periodically to enforce the achievement of higher tax collection targets, they are mostly frustrated by these informal working practices and relationships.

Subjects/Keywords: 336.22; HJ4113 Property tax

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APA · Chicago · MLA · Vancouver · CSE | Export to Zotero / EndNote / Reference Manager

APA (6^th Edition):

Piracha, M. M. (2016). Sub-national government taxation : case of property taxes in Punjab, Pakistan. (Doctoral Dissertation). University of Sussex. Retrieved from http://sro.sussex.ac.uk/id/eprint/65095/ ; https://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.698694

Chicago Manual of Style (16^th Edition):

Piracha, Muhammad Mujtaba. “Sub-national government taxation : case of property taxes in Punjab, Pakistan.” 2016. Doctoral Dissertation, University of Sussex. Accessed March 06, 2021. http://sro.sussex.ac.uk/id/eprint/65095/ ; https://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.698694.

MLA Handbook (7^th Edition):

Piracha, Muhammad Mujtaba. “Sub-national government taxation : case of property taxes in Punjab, Pakistan.” 2016. Web. 06 Mar 2021.

Vancouver:

Piracha MM. Sub-national government taxation : case of property taxes in Punjab, Pakistan. [Internet] [Doctoral dissertation]. University of Sussex; 2016. [cited 2021 Mar 06]. Available from: http://sro.sussex.ac.uk/id/eprint/65095/ ; https://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.698694.

Council of Science Editors:

Piracha MM. Sub-national government taxation : case of property taxes in Punjab, Pakistan. [Doctoral Dissertation]. University of Sussex; 2016. Available from: http://sro.sussex.ac.uk/id/eprint/65095/ ; https://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.698694

Texas Tech University

3. Sims, John Taylor. The economic significance and utilization of the general property tax in state and local government finance.

Degree: 1963, Texas Tech University

URL: http://hdl.handle.net/2346/9209

Subjects/Keywords: Property tax

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APA · Chicago · MLA · Vancouver · CSE | Export to Zotero / EndNote / Reference Manager

APA (6^th Edition):

Sims, J. T. (1963). The economic significance and utilization of the general property tax in state and local government finance. (Thesis). Texas Tech University. Retrieved from http://hdl.handle.net/2346/9209

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Chicago Manual of Style (16^th Edition):

Sims, John Taylor. “The economic significance and utilization of the general property tax in state and local government finance.” 1963. Thesis, Texas Tech University. Accessed March 06, 2021. http://hdl.handle.net/2346/9209.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

MLA Handbook (7^th Edition):

Sims, John Taylor. “The economic significance and utilization of the general property tax in state and local government finance.” 1963. Web. 06 Mar 2021.

Vancouver:

Sims JT. The economic significance and utilization of the general property tax in state and local government finance. [Internet] [Thesis]. Texas Tech University; 1963. [cited 2021 Mar 06]. Available from: http://hdl.handle.net/2346/9209.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Council of Science Editors:

Sims JT. The economic significance and utilization of the general property tax in state and local government finance. [Thesis]. Texas Tech University; 1963. Available from: http://hdl.handle.net/2346/9209

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Brno University of Technology

4. Faltusová, Denisa. Srovnání daně z nemovitostí ve vybraných státech EU s dopadem na Českou republiku: Comparison of Real Estate Tax of Particular Cauntries EU With the Impact on the Czech Republic.

Degree: 2018, Brno University of Technology

URL: http://hdl.handle.net/11012/33822

► Bachelor thesis is focused on comparising real estate tax of particular countries EU and impact on Czech republic. Author summarizes view of taxes related to… (more)

Subjects/Keywords: Daň; daňová povinnost; poplatník; plátce; nemovitost; daň z nemovitostí; daňové zatížení; Tax; tax liability; taxpayer; payer; property; tax burden; property tax

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APA · Chicago · MLA · Vancouver · CSE | Export to Zotero / EndNote / Reference Manager

APA (6^th Edition):

Faltusová, D. (2018). Srovnání daně z nemovitostí ve vybraných státech EU s dopadem na Českou republiku: Comparison of Real Estate Tax of Particular Cauntries EU With the Impact on the Czech Republic. (Thesis). Brno University of Technology. Retrieved from http://hdl.handle.net/11012/33822

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Chicago Manual of Style (16^th Edition):

Faltusová, Denisa. “Srovnání daně z nemovitostí ve vybraných státech EU s dopadem na Českou republiku: Comparison of Real Estate Tax of Particular Cauntries EU With the Impact on the Czech Republic.” 2018. Thesis, Brno University of Technology. Accessed March 06, 2021. http://hdl.handle.net/11012/33822.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

MLA Handbook (7^th Edition):

Faltusová, Denisa. “Srovnání daně z nemovitostí ve vybraných státech EU s dopadem na Českou republiku: Comparison of Real Estate Tax of Particular Cauntries EU With the Impact on the Czech Republic.” 2018. Web. 06 Mar 2021.

Vancouver:

Faltusová D. Srovnání daně z nemovitostí ve vybraných státech EU s dopadem na Českou republiku: Comparison of Real Estate Tax of Particular Cauntries EU With the Impact on the Czech Republic. [Internet] [Thesis]. Brno University of Technology; 2018. [cited 2021 Mar 06]. Available from: http://hdl.handle.net/11012/33822.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Council of Science Editors:

Faltusová D. Srovnání daně z nemovitostí ve vybraných státech EU s dopadem na Českou republiku: Comparison of Real Estate Tax of Particular Cauntries EU With the Impact on the Czech Republic. [Thesis]. Brno University of Technology; 2018. Available from: http://hdl.handle.net/11012/33822

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Oregon State University

5. Hackworth, Kevin. Importance of timber-related revenues to local governments in Oregon and the effects of forests in Oregon on property tax rates.

Degree: MS, Forest Management, 1988, Oregon State University

URL: http://hdl.handle.net/1957/12832

► Local governments in Oregon receive money from the forestry sector in a number of ways. This paper briefly describes public and private forestry sector sources… (more)

▼ Local governments in Oregon receive money from the forestry sector in a number of ways. This paper briefly describes public and private forestry sector sources and the relative importance of their payments to five forms of local governments by county for fiscal year 1982-83 to 1985-86. An analysis of the contribution of forestry sector 1986-87 property tax payments to statewide property taxes collections are also made. The forms of local government examined were county governments, schools, education service districts, rural fire protection districts and road districts. It was found that county governments tended to be very dependent on National Forest Revenue Sharing payments and O&C in-lieu of taxes payments. County governments received a much smaller proportion from other forestry related programs including from severance tax offsets. Twelve of Oregon's county governments relied on forestry sector payments for at least 40 percent of total revenues. National forests and O&C payments were found to be the most important of all timber revenues for county road maintenance. Dependency of schools on timber-derived revenues ranged from zero percent in Gilliam County to 21 percent of newly acquired revenue in Lake County. Severance tax offset money accounted for a very small percent of newly acquired school revenue over the period. Oregon ESDs, R.F.P.Ds. and road districts did not depend upon the revenues that were received from forestry sector sources for operational revenues to any large extent. Timber-related firms were found to be bearing a very significant portion of the property tax burden in a number of Oregon's counties during the 1986-87 tax year. Tax assessments to timber-related firms ranged from 23 percent of Clatsop county's total levy to 0 percent of the total levy in Gilliam County. Timber-related firms were determined to be a significant contributor to the financial support of local governments in many Oregon counties. It was further found that the presence of some of the publically-owned forest lands in Oregon were associated with lower tax rates. The presence of privately owned forests on the west side of the state did not appear to be affecting property tax rates over the study period. The presence of, and ultimately the severance tax offsets derived from harvests on privately owned forests on the eastern side of the state, however, appear to have lowered property tax rates over the study period. Advisors/Committee Members: Greber, Brian J. (advisor).

Subjects/Keywords: Property tax – Oregon

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APA · Chicago · MLA · Vancouver · CSE | Export to Zotero / EndNote / Reference Manager

APA (6^th Edition):

Hackworth, K. (1988). Importance of timber-related revenues to local governments in Oregon and the effects of forests in Oregon on property tax rates. (Masters Thesis). Oregon State University. Retrieved from http://hdl.handle.net/1957/12832

Chicago Manual of Style (16^th Edition):

Hackworth, Kevin. “Importance of timber-related revenues to local governments in Oregon and the effects of forests in Oregon on property tax rates.” 1988. Masters Thesis, Oregon State University. Accessed March 06, 2021. http://hdl.handle.net/1957/12832.

MLA Handbook (7^th Edition):

Hackworth, Kevin. “Importance of timber-related revenues to local governments in Oregon and the effects of forests in Oregon on property tax rates.” 1988. Web. 06 Mar 2021.

Vancouver:

Hackworth K. Importance of timber-related revenues to local governments in Oregon and the effects of forests in Oregon on property tax rates. [Internet] [Masters thesis]. Oregon State University; 1988. [cited 2021 Mar 06]. Available from: http://hdl.handle.net/1957/12832.

Council of Science Editors:

Hackworth K. Importance of timber-related revenues to local governments in Oregon and the effects of forests in Oregon on property tax rates. [Masters Thesis]. Oregon State University; 1988. Available from: http://hdl.handle.net/1957/12832

Oregon State University

6. Buchanan, Shepard C. The relationship between population and residential property taxes in Oregon.

Degree: MS, Agricultural and Resource Economics, 1979, Oregon State University

URL: http://hdl.handle.net/1957/25907

► The relationship between population and residential property taxes is not well understood. This study is an attempt to discern the relationship. The basic questions examined… (more)

▼ The relationship between population and residential property taxes is not well understood. This study is an attempt to discern the relationship. The basic questions examined are: How does population affect tax bills? What are the short-run and long-run relationships between population and taxes? What reasons lie behind the answers to the first two questions? Nearly all of a typical residential property tax bill is paid to the three units of local government, counties, cities, and school districts. The equation for determining the tax bill is the same for each unit of government: Total Expenditures minus other non-property tax revenues equals the Levy which divided by the total value of all property in the district equals the tax rate which multiplied by the value of a residence gives that residence's tax bill. The relationships between each of the above variables and population are examined to facilitate understanding of the tax-population relationship. The model chapter provides a logical link between each variable and population and corresponding estimating equations to assess long-run and short-run relationships and the relative effect of population on the separate tax variables. For long-run relationships both simple linear and quadratic functions are used with population as the explanatory variable. For short-run equations, first difference estimates are computed. Elasticities are computed for comparing the relative effect of population on the tax variables. The results obtained show that despite high R2 values the large confidence intervals about the regression lines imply that substantial variation is left unexplained by population variables. Generally, levies appear to be more responsive to population than does the value of all property as a whole resulting in a rate of growth in the levies which exceeds that of property values. Hence, tax rates tend to increase slightly with increases in population. Higher residential property taxes are associated with larger populations. This appears to be due in part to the relatively more elastic response of residential values to population than all property values as a whole. Taxes appear to be shifting toward residential property owners. Finally, short-run changes in taxes and variables composing the tax equation do not appear to be related to short-run changes in population. Advisors/Committee Members: Weber, Bruce A. (advisor), Edwards, Jack (committee member).

Subjects/Keywords: Property tax – Oregon

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APA · Chicago · MLA · Vancouver · CSE | Export to Zotero / EndNote / Reference Manager

APA (6^th Edition):

Buchanan, S. C. (1979). The relationship between population and residential property taxes in Oregon. (Masters Thesis). Oregon State University. Retrieved from http://hdl.handle.net/1957/25907

Chicago Manual of Style (16^th Edition):

Buchanan, Shepard C. “The relationship between population and residential property taxes in Oregon.” 1979. Masters Thesis, Oregon State University. Accessed March 06, 2021. http://hdl.handle.net/1957/25907.

MLA Handbook (7^th Edition):

Buchanan, Shepard C. “The relationship between population and residential property taxes in Oregon.” 1979. Web. 06 Mar 2021.

Vancouver:

Buchanan SC. The relationship between population and residential property taxes in Oregon. [Internet] [Masters thesis]. Oregon State University; 1979. [cited 2021 Mar 06]. Available from: http://hdl.handle.net/1957/25907.

Council of Science Editors:

Buchanan SC. The relationship between population and residential property taxes in Oregon. [Masters Thesis]. Oregon State University; 1979. Available from: http://hdl.handle.net/1957/25907

Tampere University

7. Kwon, Changahn. A comparative study of the real estate tax of Korea and Vietnam .

Degree: 2019, Tampere University

URL: https://trepo.tuni.fi/handle/10024/116825

► In Korea and Vietnam, real estate is considered as a means of proliferating wealth beyond the meaning of human basic living space, and real estate… (more)

Subjects/Keywords: Real estate; Property; Tax; Korea; Vietnam

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APA · Chicago · MLA · Vancouver · CSE | Export to Zotero / EndNote / Reference Manager

APA (6^th Edition):

Kwon, C. (2019). A comparative study of the real estate tax of Korea and Vietnam . (Masters Thesis). Tampere University. Retrieved from https://trepo.tuni.fi/handle/10024/116825

Chicago Manual of Style (16^th Edition):

Kwon, Changahn. “A comparative study of the real estate tax of Korea and Vietnam .” 2019. Masters Thesis, Tampere University. Accessed March 06, 2021. https://trepo.tuni.fi/handle/10024/116825.

MLA Handbook (7^th Edition):

Kwon, Changahn. “A comparative study of the real estate tax of Korea and Vietnam .” 2019. Web. 06 Mar 2021.

Vancouver:

Kwon C. A comparative study of the real estate tax of Korea and Vietnam . [Internet] [Masters thesis]. Tampere University; 2019. [cited 2021 Mar 06]. Available from: https://trepo.tuni.fi/handle/10024/116825.

Council of Science Editors:

Kwon C. A comparative study of the real estate tax of Korea and Vietnam . [Masters Thesis]. Tampere University; 2019. Available from: https://trepo.tuni.fi/handle/10024/116825

KTH

8. Xu, Yiyi. Property Tax Reform in China : Optional property tax proposals and the effects on residence price.

Degree: Building and Real Estate Economics, 2011, KTH

URL: http://urn.kb.se/resolve?urn=urn:nbn:se:kth:diva-48595

► This paper gives some theoretical instructions of China’s property tax reform which include the reform of land lease system, the design of tax base,… (more)

Subjects/Keywords: Property tax reform; China; proposal; residence prices

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APA · Chicago · MLA · Vancouver · CSE | Export to Zotero / EndNote / Reference Manager

APA (6^th Edition):

Xu, Y. (2011). Property Tax Reform in China : Optional property tax proposals and the effects on residence price. (Thesis). KTH. Retrieved from http://urn.kb.se/resolve?urn=urn:nbn:se:kth:diva-48595

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Chicago Manual of Style (16^th Edition):

Xu, Yiyi. “Property Tax Reform in China : Optional property tax proposals and the effects on residence price.” 2011. Thesis, KTH. Accessed March 06, 2021. http://urn.kb.se/resolve?urn=urn:nbn:se:kth:diva-48595.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

MLA Handbook (7^th Edition):

Xu, Yiyi. “Property Tax Reform in China : Optional property tax proposals and the effects on residence price.” 2011. Web. 06 Mar 2021.

Vancouver:

Xu Y. Property Tax Reform in China : Optional property tax proposals and the effects on residence price. [Internet] [Thesis]. KTH; 2011. [cited 2021 Mar 06]. Available from: http://urn.kb.se/resolve?urn=urn:nbn:se:kth:diva-48595.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Council of Science Editors:

Xu Y. Property Tax Reform in China : Optional property tax proposals and the effects on residence price. [Thesis]. KTH; 2011. Available from: http://urn.kb.se/resolve?urn=urn:nbn:se:kth:diva-48595

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

University of Arizona

9. Lynch, Vernon E., 1944-. PROPERTY TAX REVENUE ELASTICITIES IN ARIZONA COUNTIES .

Degree: 1976, University of Arizona

URL: http://hdl.handle.net/10150/290395

Subjects/Keywords: Property tax – Arizona.

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APA · Chicago · MLA · Vancouver · CSE | Export to Zotero / EndNote / Reference Manager

APA (6^th Edition):

Lynch, Vernon E., 1. (1976). PROPERTY TAX REVENUE ELASTICITIES IN ARIZONA COUNTIES . (Doctoral Dissertation). University of Arizona. Retrieved from http://hdl.handle.net/10150/290395

Chicago Manual of Style (16^th Edition):

Lynch, Vernon E., 1944-. “PROPERTY TAX REVENUE ELASTICITIES IN ARIZONA COUNTIES .” 1976. Doctoral Dissertation, University of Arizona. Accessed March 06, 2021. http://hdl.handle.net/10150/290395.

MLA Handbook (7^th Edition):

Lynch, Vernon E., 1944-. “PROPERTY TAX REVENUE ELASTICITIES IN ARIZONA COUNTIES .” 1976. Web. 06 Mar 2021.

Vancouver:

Lynch, Vernon E. 1. PROPERTY TAX REVENUE ELASTICITIES IN ARIZONA COUNTIES . [Internet] [Doctoral dissertation]. University of Arizona; 1976. [cited 2021 Mar 06]. Available from: http://hdl.handle.net/10150/290395.

Council of Science Editors:

Lynch, Vernon E. 1. PROPERTY TAX REVENUE ELASTICITIES IN ARIZONA COUNTIES . [Doctoral Dissertation]. University of Arizona; 1976. Available from: http://hdl.handle.net/10150/290395

University of Tennessee – Knoxville

10. Damron, Aubrie Dianne. Surface Parking Lots: Killers of Vibrancy and Local Culture in Downtowns.

Degree: M. Arch., Architecture, 2013, University of Tennessee – Knoxville

URL: https://trace.tennessee.edu/utk_gradthes/2406

► The purpose of this thesis is to propose a solution to a world wide condition, most noticeable in the United States, that is the… (more)

▼ The purpose of this thesis is to propose a solution to a world wide condition, most noticeable in the United States, that is the erosional pattern caused by the downtown surface parking lot. Vibrancy and local culture are crucial factors to the existence of a successful downtown area, but excessive surface parking lots are inhibiting the growth of downtown metropolitan areas. They create gaps devoid of growth. These gaps in the fabric of downtown are killing downtown vitality and identity. The current parking lot density in many downtowns is a cause for concern if there is to be continual economic progress and growth. In order for change to take place, current economic policies of property taxation must be visited and assessed. My proposal is to address and correct the issue of prime, underdeveloped land used as surface parking. In the current property tax system, the value of land and value of improvements are calculated together. This, in turn, penalizes those who choose to improve their land and rewards those who do not with lower taxes. I propose a re-engineering of the tax structure, by implementing a Land Value Tax, which emphasizes the value of land and discourages underdevelopment. A Land Value Tax will free the land and allow public/private partnerships to construct buildings with highly dense programs that will activate the area and generate revenue to define and revitalize their area. For my design proposal, I will be simulating a Land Value Tax in downtown Knoxville, Tennessee as well as studying the surrounding buildings, their programs, and the local culture so that I may amplify their presence through building a programmatically dense structure where a surface lot once was. My intention will be to define historic Gay Street, form connections along Market Street, and stimulate energy and culture in a location where both are nonexistent. The idea of a public/private partnership will be pushed through the complex set of programs within a proposed building that will strive to benefit the city, private developers, local businesses, and the public. Advisors/Committee Members: Gregory T. Spaw, George Dodds, Mark M. Schimmenti.

Subjects/Keywords: parking; mixed-use; property tax; Environmental Design

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APA (6^th Edition):

Damron, A. D. (2013). Surface Parking Lots: Killers of Vibrancy and Local Culture in Downtowns. (Thesis). University of Tennessee – Knoxville. Retrieved from https://trace.tennessee.edu/utk_gradthes/2406

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Chicago Manual of Style (16^th Edition):

Damron, Aubrie Dianne. “Surface Parking Lots: Killers of Vibrancy and Local Culture in Downtowns.” 2013. Thesis, University of Tennessee – Knoxville. Accessed March 06, 2021. https://trace.tennessee.edu/utk_gradthes/2406.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

MLA Handbook (7^th Edition):

Damron, Aubrie Dianne. “Surface Parking Lots: Killers of Vibrancy and Local Culture in Downtowns.” 2013. Web. 06 Mar 2021.

Vancouver:

Damron AD. Surface Parking Lots: Killers of Vibrancy and Local Culture in Downtowns. [Internet] [Thesis]. University of Tennessee – Knoxville; 2013. [cited 2021 Mar 06]. Available from: https://trace.tennessee.edu/utk_gradthes/2406.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Council of Science Editors:

Damron AD. Surface Parking Lots: Killers of Vibrancy and Local Culture in Downtowns. [Thesis]. University of Tennessee – Knoxville; 2013. Available from: https://trace.tennessee.edu/utk_gradthes/2406

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

University of Montana

11. Little, Robert A. The equity of individual property taxation in Montana.

Degree: MA, 1968, University of Montana

URL: https://scholarworks.umt.edu/etd/8479

Subjects/Keywords: Property tax Montana.

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APA (6^th Edition):

Little, R. A. (1968). The equity of individual property taxation in Montana. (Masters Thesis). University of Montana. Retrieved from https://scholarworks.umt.edu/etd/8479

Chicago Manual of Style (16^th Edition):

Little, Robert A. “The equity of individual property taxation in Montana.” 1968. Masters Thesis, University of Montana. Accessed March 06, 2021. https://scholarworks.umt.edu/etd/8479.

MLA Handbook (7^th Edition):

Little, Robert A. “The equity of individual property taxation in Montana.” 1968. Web. 06 Mar 2021.

Vancouver:

Little RA. The equity of individual property taxation in Montana. [Internet] [Masters thesis]. University of Montana; 1968. [cited 2021 Mar 06]. Available from: https://scholarworks.umt.edu/etd/8479.

Council of Science Editors:

Little RA. The equity of individual property taxation in Montana. [Masters Thesis]. University of Montana; 1968. Available from: https://scholarworks.umt.edu/etd/8479

University of British Columbia

12. Hartley, James Ernest. The relation of taxation to services as a technique to prevent the premature conversion of farm land.

Degree: MSin Planning - MSc (Plan), Planning, 1963, University of British Columbia

URL: http://hdl.handle.net/2429/38097

► The purpose of this thesis is two fold: first, to focus attention on the problems of urban expansion and the trend towards suburban living and… (more)

▼ The purpose of this thesis is two fold: first, to focus attention on the problems of urban expansion and the trend towards suburban living and secondly, to investigate a technique which could be used by semi-rural municipalities to control one of the problems of suburbanization, that of premature conversion of farm land to non-farm uses. Many techniques are presently used to control land use and urban development in municipalities in transition from a rural to an urban character, but generally, these techniques have failed to protect farm land from premature conversion to non-farm uses. The technique examined in this thesis is that of financial control as exercised through property taxation. After substantiating the increasing demand for land for urban uses, a brief examination of the forces which regulate the supply and demand of land is presented to aid the understanding of the principle of highest and best use as applied to competing land uses. This illustrates the cause for the premature conversion of farm land to non-farm uses. An examination is made of the conversion of farm land to non-farm uses with emphasis on premature conversion and the economic and social costs which arise from this conversion. In view of the increasing rate of conversion of farm land to non-farm uses and the costs which can be attributed to premature conversion of farm land, it becomes evident that a technique which will protect farm land from premature conversion should be implemented. By studying the ways and means currently available for the control of land use and land development by a public agency, it is found that the regulations do not protect farm land from premature conversion to non-farm uses. Since financial control of land use exercised through taxation is not used to any appreciable degree by municipal governments, the relationship of land use and property tax is studied. In this evaluation, particular attention is placed on the effect of property taxes on farm land. This leads to the conclusion that high property taxes can force land into a more intensive use. As a result of this conclusion, it is proposed that a reduction in farm property taxes would protect farm land from premature conversion to non-farm uses. Rather than use an arbitrary tax rate to lower farm taxes, the tax rate is related to the cost of services provided for farm property. Using 1961 data collected from The Corporation of The Township of Richmond, a 'rural-urban' municipality adjacent to the City of Vancouver in British Columbia, it is shown by apportioning the municipal revenues and expenditures to farm and non-farm property that a tax rate related to the cost of services provided for farm land would reduce the farm taxes. The reduction in taxes is then related to the farm land income, which is measured by farm land rental values, to determine the effect it would have in protecting farm land from premature conversion to non-farm uses. An analysis of the farm land income shows that the net return to farm land is comprised of tangible and…

Subjects/Keywords: Real property tax

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APA (6^th Edition):

Hartley, J. E. (1963). The relation of taxation to services as a technique to prevent the premature conversion of farm land. (Masters Thesis). University of British Columbia. Retrieved from http://hdl.handle.net/2429/38097

Chicago Manual of Style (16^th Edition):

Hartley, James Ernest. “The relation of taxation to services as a technique to prevent the premature conversion of farm land.” 1963. Masters Thesis, University of British Columbia. Accessed March 06, 2021. http://hdl.handle.net/2429/38097.

MLA Handbook (7^th Edition):

Hartley, James Ernest. “The relation of taxation to services as a technique to prevent the premature conversion of farm land.” 1963. Web. 06 Mar 2021.

Vancouver:

Hartley JE. The relation of taxation to services as a technique to prevent the premature conversion of farm land. [Internet] [Masters thesis]. University of British Columbia; 1963. [cited 2021 Mar 06]. Available from: http://hdl.handle.net/2429/38097.

Council of Science Editors:

Hartley JE. The relation of taxation to services as a technique to prevent the premature conversion of farm land. [Masters Thesis]. University of British Columbia; 1963. Available from: http://hdl.handle.net/2429/38097

Michigan State University

13. Kang, Sung Hoon. Regional competition in property taxes, school spending, and tax abatements.

Degree: 2013, Michigan State University

URL: http://etd.lib.msu.edu/islandora/object/etd:879

►

Thesis Ph. D. Michigan State University. Agricultural, Food and Resource Economics 2013.

I examine the effects of changes in property taxes, school spending, and tax… (more)

▼

Thesis Ph. D. Michigan State University. Agricultural, Food and Resource Economics 2013.

I examine the effects of changes in property taxes, school spending, and tax abatements on residential and business property value growth in Southeast Michigan using data for all 152 communities in the five counties surrounding Detroit over the years 1983 through 2002. The major contribution of this research is to provide new insights about the differential effects of policy changes on property classes. A key challenge in this work is to properly address the potential endogenous relationship between policy changes and property value growth. In this regard, my strategy is to consider the time period immediately before and after the imposition of Proposal A, which resulted in significant differential changes to both property tax rates and school spending for all communities in the state. In addition, I use spatial econometric techniques to account for potential fiscal spillover effects of competitor policy changes on one's own property value growth. In this analysis, I find that: 1) residential property values are more responsive to school spending changes than property tax rate changes; 2) commercial and industrial property values are more responsive to tax rate changes than school spending changes; 3) commercial and industrial property values are more responsive to changes in tax rates than are residential properties; and 4) regional competition plays an important role in property value growth in the Southeast Michigan region. I also examine the degree to which the use of industrial property tax abatements spurs property value growth in the same region surrounding Detroit. My findings show that: 1) localities that offer tax abatements yield statistically significant positive impacts on industrial property value growth; 2) the impacts are larger in high tax than in low tax communities; 3) there are positive spillover effects of tax abatements on residential and commercial property value growth; 4) the fiscal benefits to local government of tax abatements are much smaller than the cost of offering tax abatements; 5) this conclusion is remains intact even when I consider spillover benefits of the tax abatements; and 6) tax abatements offered in competitor communities do not appear to influence own industrial value growth.

Description based on online resource; title from PDF t.p. (viewed on Dec. 12, 2013)

Advisors/Committee Members: Skidmore, Mark, Loveridge, Scott, Myers, Robert J., Reese, Laura A..

Subjects/Keywords: Real property – Valuation – Michigan; Property tax – Michigan; Tax remission – Michigan; Education – Michigan – Finance; Education – Finance; Property tax; Real property – Valuation; Tax remission; Economics; Public policy; Regional studies

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APA (6^th Edition):

Kang, S. H. (2013). Regional competition in property taxes, school spending, and tax abatements. (Thesis). Michigan State University. Retrieved from http://etd.lib.msu.edu/islandora/object/etd:879

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Chicago Manual of Style (16^th Edition):

Kang, Sung Hoon. “Regional competition in property taxes, school spending, and tax abatements.” 2013. Thesis, Michigan State University. Accessed March 06, 2021. http://etd.lib.msu.edu/islandora/object/etd:879.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

MLA Handbook (7^th Edition):

Kang, Sung Hoon. “Regional competition in property taxes, school spending, and tax abatements.” 2013. Web. 06 Mar 2021.

Vancouver:

Kang SH. Regional competition in property taxes, school spending, and tax abatements. [Internet] [Thesis]. Michigan State University; 2013. [cited 2021 Mar 06]. Available from: http://etd.lib.msu.edu/islandora/object/etd:879.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Council of Science Editors:

Kang SH. Regional competition in property taxes, school spending, and tax abatements. [Thesis]. Michigan State University; 2013. Available from: http://etd.lib.msu.edu/islandora/object/etd:879

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

The Ohio State University

14. Starner, Fred. Variations in the level of taxes on property : an Ohio case .

Degree: PhD, Graduate School, 1970, The Ohio State University

URL: http://rave.ohiolink.edu/etdc/view?acc_num=osu1486656267722623

Subjects/Keywords: Economics; Property tax

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APA (6^th Edition):

Starner, F. (1970). Variations in the level of taxes on property : an Ohio case . (Doctoral Dissertation). The Ohio State University. Retrieved from http://rave.ohiolink.edu/etdc/view?acc_num=osu1486656267722623

Chicago Manual of Style (16^th Edition):

Starner, Fred. “Variations in the level of taxes on property : an Ohio case .” 1970. Doctoral Dissertation, The Ohio State University. Accessed March 06, 2021. http://rave.ohiolink.edu/etdc/view?acc_num=osu1486656267722623.

MLA Handbook (7^th Edition):

Starner, Fred. “Variations in the level of taxes on property : an Ohio case .” 1970. Web. 06 Mar 2021.

Vancouver:

Starner F. Variations in the level of taxes on property : an Ohio case . [Internet] [Doctoral dissertation]. The Ohio State University; 1970. [cited 2021 Mar 06]. Available from: http://rave.ohiolink.edu/etdc/view?acc_num=osu1486656267722623.

Council of Science Editors:

Starner F. Variations in the level of taxes on property : an Ohio case . [Doctoral Dissertation]. The Ohio State University; 1970. Available from: http://rave.ohiolink.edu/etdc/view?acc_num=osu1486656267722623

Rutgers University

15. Clayton, Spencer T., 1983. Tax abatements and gentrification: how government policy disrupts communities.

Degree: PhD, Gentrification – Pennsylvania – Philadelphia, 2019, Rutgers University

URL: https://rucore.libraries.rutgers.edu/rutgers-lib/60703/

►

Urban municipal governments often face challenges when redeveloping their distressed centers. In 2000, the City Council of Philadelphia passed a series of bills modifying its… (more)

Subjects/Keywords: Public Affairs; Property tax relief – Pennsylvania – Philadelphia

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APA (6^th Edition):

Clayton, Spencer T., 1. (2019). Tax abatements and gentrification: how government policy disrupts communities. (Doctoral Dissertation). Rutgers University. Retrieved from https://rucore.libraries.rutgers.edu/rutgers-lib/60703/

Chicago Manual of Style (16^th Edition):

Clayton, Spencer T., 1983. “Tax abatements and gentrification: how government policy disrupts communities.” 2019. Doctoral Dissertation, Rutgers University. Accessed March 06, 2021. https://rucore.libraries.rutgers.edu/rutgers-lib/60703/.

MLA Handbook (7^th Edition):

Clayton, Spencer T., 1983. “Tax abatements and gentrification: how government policy disrupts communities.” 2019. Web. 06 Mar 2021.

Vancouver:

Clayton, Spencer T. 1. Tax abatements and gentrification: how government policy disrupts communities. [Internet] [Doctoral dissertation]. Rutgers University; 2019. [cited 2021 Mar 06]. Available from: https://rucore.libraries.rutgers.edu/rutgers-lib/60703/.

Council of Science Editors:

Clayton, Spencer T. 1. Tax abatements and gentrification: how government policy disrupts communities. [Doctoral Dissertation]. Rutgers University; 2019. Available from: https://rucore.libraries.rutgers.edu/rutgers-lib/60703/

16. Neene, Victor. Mobile GIS for enhanced property tax collection: a case of Lusaka province local authorities.

Degree: 2017, University of Zimbabwe

URL: http://dspace.unza.zm/handle/123456789/5578

► Property tax is a means of raising the much-needed revenue for local authorities in Zambia. However, the local authorities are faced with problems of identifying… (more)

▼ Property tax is a means of raising the much-needed revenue for local authorities in Zambia. However, the local authorities are faced with problems of identifying and capturing properties that qualify for property tax. This has resulted in them having a significant number of properties that are not assessed and in the process depriving them of the finances that they require to provide basic services to the communities in their jurisdictions. The aim of this study was to develop a prototype field based GIS Application that local authorities can use to identify and capture properties and create a database that will provide knowledge of rateable properties in their localities for the efficient collection of property tax. A study was carried out in four local authorities in Lusaka province to assess the current methods used to identify and capture properties and to investigate the challenges that are experienced. The literature revealed that low levels of property tax collection are also experienced in other developing countries and attempts that have been made to develop software applications to help in property identification and tax collection have used expensive software development tools, and the systems developed lacked real time field based features. The methodology used in the study involved a ground truth exercise that was conducted in four local authorities and one planning authority in Lusaka province. Purposive homogenous sampling was used and 40 questionnaires were administered to staff in senior and middle management involved in the property tax administration process. In addition, structured interviews were used for the purposes of understanding the current procedures and processes. The developed field based GIS Application has features that allow the capture of property spatial, attribute and image data. It was was designed to run on the Andriod operating system version 4.3 and above. The application was trialed in the field in Parkview Estates of Kafue local authority in realtime using a laptop computer and a mobile phone. The mobile device’s Internet speed and the saving of the property attribute, spatial and image data on the laptop using the phone’s WIFI (802.11 b/g/n) did not manifest any adverse latency during the mapping sessions. The latency was less than 100 milliseconds (0.10 seconds) on average. Ten properties were successfully mapped during the trial and the design of the system successfully met the user requirements that were formulated.

Subjects/Keywords: Property tax – Zambia; Geograohical Information Systems – Tax collection – Zambia

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APA (6^th Edition):

Neene, V. (2017). Mobile GIS for enhanced property tax collection: a case of Lusaka province local authorities. (Thesis). University of Zimbabwe. Retrieved from http://dspace.unza.zm/handle/123456789/5578

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Chicago Manual of Style (16^th Edition):

Neene, Victor. “Mobile GIS for enhanced property tax collection: a case of Lusaka province local authorities.” 2017. Thesis, University of Zimbabwe. Accessed March 06, 2021. http://dspace.unza.zm/handle/123456789/5578.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

MLA Handbook (7^th Edition):

Neene, Victor. “Mobile GIS for enhanced property tax collection: a case of Lusaka province local authorities.” 2017. Web. 06 Mar 2021.

Vancouver:

Neene V. Mobile GIS for enhanced property tax collection: a case of Lusaka province local authorities. [Internet] [Thesis]. University of Zimbabwe; 2017. [cited 2021 Mar 06]. Available from: http://dspace.unza.zm/handle/123456789/5578.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Council of Science Editors:

Neene V. Mobile GIS for enhanced property tax collection: a case of Lusaka province local authorities. [Thesis]. University of Zimbabwe; 2017. Available from: http://dspace.unza.zm/handle/123456789/5578

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Texas Tech University

17. Turner, Ronny Edwin. Correlates of automobile tax delinquency in Lubbock, 1960.

Degree: 1965, Texas Tech University

URL: http://hdl.handle.net/2346/9340

► The limited focus of this investigation is automobile property tax delinquency in Lubbock for the year I960. In that year, approximately 18 per cent of… (more)

Subjects/Keywords: Tax evasion; Property tax

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APA (6^th Edition):

Turner, R. E. (1965). Correlates of automobile tax delinquency in Lubbock, 1960. (Thesis). Texas Tech University. Retrieved from http://hdl.handle.net/2346/9340

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Chicago Manual of Style (16^th Edition):

Turner, Ronny Edwin. “Correlates of automobile tax delinquency in Lubbock, 1960.” 1965. Thesis, Texas Tech University. Accessed March 06, 2021. http://hdl.handle.net/2346/9340.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

MLA Handbook (7^th Edition):

Turner, Ronny Edwin. “Correlates of automobile tax delinquency in Lubbock, 1960.” 1965. Web. 06 Mar 2021.

Vancouver:

Turner RE. Correlates of automobile tax delinquency in Lubbock, 1960. [Internet] [Thesis]. Texas Tech University; 1965. [cited 2021 Mar 06]. Available from: http://hdl.handle.net/2346/9340.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Council of Science Editors:

Turner RE. Correlates of automobile tax delinquency in Lubbock, 1960. [Thesis]. Texas Tech University; 1965. Available from: http://hdl.handle.net/2346/9340

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

University of Georgia

18. Yeary, Paula Elizabeth. Trading sales taxes for property tax relief : a study in equity and fiscal illusion.

Degree: 2014, University of Georgia

URL: http://hdl.handle.net/10724/21221

► This research draws upon several theoretical perspectives on taxation to analyze the effects of using sales taxes to fund homestead exemptions. Using a 2001 telephone… (more)

Subjects/Keywords: DeKalb County; fiscal illusion; homestead exemption; Homestead Option Sales Tax; property tax relief; sales tax

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APA (6^th Edition):

Yeary, P. E. (2014). Trading sales taxes for property tax relief : a study in equity and fiscal illusion. (Thesis). University of Georgia. Retrieved from http://hdl.handle.net/10724/21221

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Chicago Manual of Style (16^th Edition):

Yeary, Paula Elizabeth. “Trading sales taxes for property tax relief : a study in equity and fiscal illusion.” 2014. Thesis, University of Georgia. Accessed March 06, 2021. http://hdl.handle.net/10724/21221.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

MLA Handbook (7^th Edition):

Yeary, Paula Elizabeth. “Trading sales taxes for property tax relief : a study in equity and fiscal illusion.” 2014. Web. 06 Mar 2021.

Vancouver:

Yeary PE. Trading sales taxes for property tax relief : a study in equity and fiscal illusion. [Internet] [Thesis]. University of Georgia; 2014. [cited 2021 Mar 06]. Available from: http://hdl.handle.net/10724/21221.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Council of Science Editors:

Yeary PE. Trading sales taxes for property tax relief : a study in equity and fiscal illusion. [Thesis]. University of Georgia; 2014. Available from: http://hdl.handle.net/10724/21221

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Nelson Mandela Metropolitan University

19. Ferreira, Melanie. The distinction between types of commercial and residential property for value-added tax purposes in South Africa.

Degree: MCom, Faculty of Business and Economics Sciences, 2012, Nelson Mandela Metropolitan University

URL: http://hdl.handle.net/10948/d1008710

► It is important to distinguish between types of commercial and residential property for value-added tax (VAT) purposes. The reason for this is because the supply… (more)

▼ It is important to distinguish between types of commercial and residential property for value-added tax (VAT) purposes. The reason for this is because the supply of residential property may be exempt from VAT in certain cases, whereas the supply of commercial property is a taxable supply. One of the aims of this treatise was to generate some characteristics that can assist vendors to distinguish between types of commercial and residential property for VAT purposes. SARS proposed numerous changes to the VAT Act with regards to fixed property in 2011. This treatise explains the reason for the changes made and also comments on them. Firstly, property developers previously had to account for an output tax adjustment when they changed the use of their property i.e. from a taxable use (selling the completed units) to a non-taxable use (renting the completed units as a residential dwelling). This „output tax adjustment‟ sometimes places developers in a financial dilemma, especially in times of an economic depression. SARS therefore provided „developers‟ as defined with a short term solution. This short term solution provides property developers with a 36 month temporarily relief period, before they have to account for the „output tax adjustment‟. Therefore, the new section 18B was proposed to assist property developers in times of an economic recession. Secondly, in the past a vendor who acquired a property from a non-vendor to make taxable supplies was allowed a notional input tax deduction, limited to the transfer duty paid. SARS has however „delinked VAT from transfer duty‟, which means that the notional input tax deduction will no longer be limited to the transfer duty paid. This change may benefit vendors as they may now be allowed a bigger input tax deduction. Furthermore, the treatise also compares the VAT treatment of the above issues to that of the goods and services tax treatment in New Zealand. The treatise concludes with a summary of all distinguishing characteristics identified and other findings noted. Advisors/Committee Members: Brettenny, A J N Prof.

Subjects/Keywords: Property tax – South Africa; Value-added tax – South Africa; Tax assessment – South Africa

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APA (6^th Edition):

Ferreira, M. (2012). The distinction between types of commercial and residential property for value-added tax purposes in South Africa. (Masters Thesis). Nelson Mandela Metropolitan University. Retrieved from http://hdl.handle.net/10948/d1008710

Chicago Manual of Style (16^th Edition):

Ferreira, Melanie. “The distinction between types of commercial and residential property for value-added tax purposes in South Africa.” 2012. Masters Thesis, Nelson Mandela Metropolitan University. Accessed March 06, 2021. http://hdl.handle.net/10948/d1008710.

MLA Handbook (7^th Edition):

Ferreira, Melanie. “The distinction between types of commercial and residential property for value-added tax purposes in South Africa.” 2012. Web. 06 Mar 2021.

Vancouver:

Ferreira M. The distinction between types of commercial and residential property for value-added tax purposes in South Africa. [Internet] [Masters thesis]. Nelson Mandela Metropolitan University; 2012. [cited 2021 Mar 06]. Available from: http://hdl.handle.net/10948/d1008710.

Council of Science Editors:

Ferreira M. The distinction between types of commercial and residential property for value-added tax purposes in South Africa. [Masters Thesis]. Nelson Mandela Metropolitan University; 2012. Available from: http://hdl.handle.net/10948/d1008710

University of Georgia

20. Amatov, Aitbek. State level tax effects on employment.

Degree: 2015, University of Georgia

URL: http://hdl.handle.net/10724/31554

► Most of the United States have individual and corporate level taxation and the influence on private employment is largely debated. This paper concentrates on exploring… (more)

Subjects/Keywords: Individual income tax; corporate income tax; property tax; employment; retail industry; manufacturing industry

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APA (6^th Edition):

Amatov, A. (2015). State level tax effects on employment. (Thesis). University of Georgia. Retrieved from http://hdl.handle.net/10724/31554

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Chicago Manual of Style (16^th Edition):

Amatov, Aitbek. “State level tax effects on employment.” 2015. Thesis, University of Georgia. Accessed March 06, 2021. http://hdl.handle.net/10724/31554.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

MLA Handbook (7^th Edition):

Amatov, Aitbek. “State level tax effects on employment.” 2015. Web. 06 Mar 2021.

Vancouver:

Amatov A. State level tax effects on employment. [Internet] [Thesis]. University of Georgia; 2015. [cited 2021 Mar 06]. Available from: http://hdl.handle.net/10724/31554.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Council of Science Editors:

Amatov A. State level tax effects on employment. [Thesis]. University of Georgia; 2015. Available from: http://hdl.handle.net/10724/31554

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

University of Pretoria

21. Klein, A.E. (Abraham Eduard). An international comparative study of the Value-Added Tax implications of change in use adjustments by residential property developments .

Degree: 2012, University of Pretoria

URL: http://upetd.up.ac.za/thesis/available/etd-03262012-165948/

► Residential property developers face an ever-increasing problem of disposing of their newly built residential premises. The problem exists because of an oversupply of residential property… (more)

▼ Residential property developers face an ever-increasing problem of disposing of their newly built residential premises. The problem exists because of an oversupply of residential property and a decrease in property sales over the past few years. The VAT consequences of such a change in use of a property could have catastrophic implications for the property developer in terms of cashflow. In the 2010 budget speech, the Minister of Finance of South Africa acknowledged that harsh VAT legislation exists. The aim of this study is to determine a way of amending South African VAT legislation to accommodate property developers during the period when residential properties are temporarily let out. It was concluded that South Africa’s current VAT legislation with regard to change in use of residential properties is far worse than that of New Zealand and Australia, but that the proposed amendments will offer some degree of relief. The situation, even after implementing the amendments to legislation, will still not give sufficient relief and another solution is put forward for consideration.; Residensiële eiendomsontwikkelaars staar toenemende probleme met die verkoop van hulle nuutgeboude residensiële eiendomme in die gesig. Die probleem het ontstaan weens die toenemende beskikbaarheid van residensiële eiendomme in die mark, sowel as die afname in die eiendomsmark die afgelope paar jaar. Die BTW-gevolge van sodanige verandering in gebruik van ŉ eiendom mag katastrofiese gevolge vir die eiendomsontwikkelaar inhou wat betref kontantvloei. In die 2010-begrotingsrede het die Minister van Finansies van Suid-Afrika erken dat problematiese BTW wetgewing bestaan. Die doel van hierdie studie in om te bepaal in watter mate die Suid-Afrikaanse BTW-wetgewing verander kan word ten einde eiendomsontwikkelaars te akkommodeer gedurende die periode waarin hulle eiendomme tydelik uitverhuur word. Daar is gevolglik vasgestel dat Suid-Afrika se BTW-wetgewing met betrekking tot die verandering in gebruik deur eiendomsontwikkelaars erger is as die wetgewing in Nieu-Seeland en Australië, maar dat die voorgestelde wetswysigings ietwat van ŉ verligting sal bied. Die situasie, selfs ná die implementering van die wetswysigings, sal steeds nie voldoende verligting bied nie en ŉ ander oplossing word voorgestel. Advisors/Committee Members: Du Preez, Hanneke (advisor).

Subjects/Keywords: Value-added tax; Residential property; Property developer; UCTD

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APA (6^th Edition):

Klein, A. E. (. E. (2012). An international comparative study of the Value-Added Tax implications of change in use adjustments by residential property developments . (Masters Thesis). University of Pretoria. Retrieved from http://upetd.up.ac.za/thesis/available/etd-03262012-165948/

Chicago Manual of Style (16^th Edition):

Klein, A E (Abraham Eduard). “An international comparative study of the Value-Added Tax implications of change in use adjustments by residential property developments .” 2012. Masters Thesis, University of Pretoria. Accessed March 06, 2021. http://upetd.up.ac.za/thesis/available/etd-03262012-165948/.

MLA Handbook (7^th Edition):

Klein, A E (Abraham Eduard). “An international comparative study of the Value-Added Tax implications of change in use adjustments by residential property developments .” 2012. Web. 06 Mar 2021.

Vancouver:

Klein AE(E. An international comparative study of the Value-Added Tax implications of change in use adjustments by residential property developments . [Internet] [Masters thesis]. University of Pretoria; 2012. [cited 2021 Mar 06]. Available from: http://upetd.up.ac.za/thesis/available/etd-03262012-165948/.

Council of Science Editors:

Klein AE(E. An international comparative study of the Value-Added Tax implications of change in use adjustments by residential property developments . [Masters Thesis]. University of Pretoria; 2012. Available from: http://upetd.up.ac.za/thesis/available/etd-03262012-165948/

University of Pretoria

22. Klein, A.E. (Abraham Eduard). An international comparative study of the value-added tax implications of change in use adjustments by residential property developments.

Degree: Taxation, 2012, University of Pretoria

URL: http://hdl.handle.net/2263/30707

► Residensiële eiendomsontwikkelaars staar toenemende probleme met die verkoop van hulle nuutgeboude residensiële eiendomme in die gesig. Die probleem het ontstaan weens die toenemende beskikbaarheid van… (more)

Subjects/Keywords: Value-added tax (VAT); Residential property; Property developer; UCTD

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APA (6^th Edition):

Klein, A. E. (. (2012). An international comparative study of the value-added tax implications of change in use adjustments by residential property developments. (Masters Thesis). University of Pretoria. Retrieved from http://hdl.handle.net/2263/30707

Chicago Manual of Style (16^th Edition):

Klein, A E (Abraham. “An international comparative study of the value-added tax implications of change in use adjustments by residential property developments.” 2012. Masters Thesis, University of Pretoria. Accessed March 06, 2021. http://hdl.handle.net/2263/30707.

MLA Handbook (7^th Edition):

Klein, A E (Abraham. “An international comparative study of the value-added tax implications of change in use adjustments by residential property developments.” 2012. Web. 06 Mar 2021.

Vancouver:

Klein AE(. An international comparative study of the value-added tax implications of change in use adjustments by residential property developments. [Internet] [Masters thesis]. University of Pretoria; 2012. [cited 2021 Mar 06]. Available from: http://hdl.handle.net/2263/30707.

Council of Science Editors:

Klein AE(. An international comparative study of the value-added tax implications of change in use adjustments by residential property developments. [Masters Thesis]. University of Pretoria; 2012. Available from: http://hdl.handle.net/2263/30707

Michigan State University

23. Hodge, Timothy R. Not all property taxes are created equal : inequity from policy and practice.

Degree: 2013, Michigan State University

URL: http://etd.lib.msu.edu/islandora/object/etd:200

►

Thesis Ph. D. Michigan State University. Agricultural, Food, and Resource Economics 2013.

This dissertation consists of three essays examining the effect of Michigan's assessment growth… (more)

Subjects/Keywords: Tax assessment – Michigan; Tax assessment – Michigan – Detroit; Tax incidence – Michigan; Tax incidence – Michigan – Detroit; Real property tax – Michigan; Real property tax – Michigan – Detroit; Residential real estate – Economic aspects – Michigan; Tax incidence; Tax assessment; Real property tax; Economics; Public policy

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APA (6^th Edition):

Hodge, T. R. (2013). Not all property taxes are created equal : inequity from policy and practice. (Thesis). Michigan State University. Retrieved from http://etd.lib.msu.edu/islandora/object/etd:200

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Chicago Manual of Style (16^th Edition):

Hodge, Timothy R. “Not all property taxes are created equal : inequity from policy and practice.” 2013. Thesis, Michigan State University. Accessed March 06, 2021. http://etd.lib.msu.edu/islandora/object/etd:200.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

MLA Handbook (7^th Edition):

Hodge, Timothy R. “Not all property taxes are created equal : inequity from policy and practice.” 2013. Web. 06 Mar 2021.

Vancouver:

Hodge TR. Not all property taxes are created equal : inequity from policy and practice. [Internet] [Thesis]. Michigan State University; 2013. [cited 2021 Mar 06]. Available from: http://etd.lib.msu.edu/islandora/object/etd:200.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Council of Science Editors:

Hodge TR. Not all property taxes are created equal : inequity from policy and practice. [Thesis]. Michigan State University; 2013. Available from: http://etd.lib.msu.edu/islandora/object/etd:200

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

University of Exeter

24. Wynter, Carlene Beth. Property tax administration in practice : a case study of the Portmore Municipality, Jamaica.

Degree: PhD, 2014, University of Exeter

URL: http://hdl.handle.net/10871/17580

► The objective of this study is to obtain an in-depth understanding of the practical working of property tax administration in Jamaica. It highlights the major… (more)

Subjects/Keywords: 657; Property tax; tax enforcement; tax compliance; fiscal decentralisation; tax administration; Jamaica; Portmore; Bourdieu's theory of practice

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APA (6^th Edition):

Wynter, C. B. (2014). Property tax administration in practice : a case study of the Portmore Municipality, Jamaica. (Doctoral Dissertation). University of Exeter. Retrieved from http://hdl.handle.net/10871/17580

Chicago Manual of Style (16^th Edition):

Wynter, Carlene Beth. “Property tax administration in practice : a case study of the Portmore Municipality, Jamaica.” 2014. Doctoral Dissertation, University of Exeter. Accessed March 06, 2021. http://hdl.handle.net/10871/17580.

MLA Handbook (7^th Edition):

Wynter, Carlene Beth. “Property tax administration in practice : a case study of the Portmore Municipality, Jamaica.” 2014. Web. 06 Mar 2021.

Vancouver:

Wynter CB. Property tax administration in practice : a case study of the Portmore Municipality, Jamaica. [Internet] [Doctoral dissertation]. University of Exeter; 2014. [cited 2021 Mar 06]. Available from: http://hdl.handle.net/10871/17580.

Council of Science Editors:

Wynter CB. Property tax administration in practice : a case study of the Portmore Municipality, Jamaica. [Doctoral Dissertation]. University of Exeter; 2014. Available from: http://hdl.handle.net/10871/17580

Mykolas Romeris University

25. Aksomitaitė, Dovilė. Turto apmokestinimas Europos Sąjungoje. Lyginamieji aspektai.

Degree: Master, Law, 2009, Mykolas Romeris University

URL: http://vddb.laba.lt/obj/LT-eLABa-0001:E.02~2009~D_20090122_143734-99378 ;

►

Šio darbo tema yra turto apmokestinimo Europos Sąjungoje lyginamoji analizė. Magistriniame darbe pateikiama turto apmokestinimo teisinio reguliavimo padėties analizė Lietuvoje ir kai kuriose Europos Sąjungos… (more)

▼

Šio darbo tema yra turto apmokestinimo Europos Sąjungoje lyginamoji analizė. Magistriniame darbe pateikiama turto apmokestinimo teisinio reguliavimo padėties analizė Lietuvoje ir kai kuriose Europos Sąjungos valstybėse narėse. Siekiama aptarti turto apmokestinimo klausimą platesniu spektru, neapsiribojant vien nacionalinių teisės aktų apžvalga, bet ir aptariant nekilnojamojo turto apmokestinimo teisinį reglamentavimą Slovakijoje bei Latvijoje, žemės mokesčio teisinius ypatumus Danijoje ir Estijoje bei paveldimo turto apmokestinimo ypatumus Ispanijoje ir Bulgarijoje. Šio darbo tikslas - išanalizuoti turto apmokestinimą Europos Sąjungoje, bei teisiniu požiūriu įvertinti turto apmokestinimo veiksmingumą ir efektyvumą praktikoje. Jam pasiekti darbe buvo iškelti tokie uždaviniai: išanalizuoti teisinę bazę, reglamentuojančią turto apmokestinimą, išnagrinėti kaip Europos Sąjungos valstybių praktikoje vertinami nekilnojamojo turto, žemės ir paveldimo turto mokesčiai, palyginti turto mokesčius Lietuvoje ir kitose Europos Sąjungos valstybėse narėse, įvertinti turto apmokestinimo poveikį ūkio raidai, suformuoti pasiūlymus dėl Lietuvos Respublikos nekilnojamojo turto mokesčio, žemės mokesčio bei paveldimo turto mokesčio įstatymų tobulinimo. Darbas pradedamas turto mokesčių vietos aptarimu visoje mokesčių sistemoje bei tiesioginių mokesčių teisinių nuostatų Europos Sąjungos teisės aktuose apžvelgimu. Toliau darbe nagrinėjamas nekilnojamojo turto, žemės ir paveldimo turto apmokestinimas... [toliau žr. visą tekstą]

The theme of the Master’s thesis is the estate tax in the European Union countries, a comparative analysis. In this work the theme of property tax legal regulation’s development and status in Lithuania and some other European Union countries is analysed. With a view to consider property tax legal regulation’s questions in a wider spectrum, not only nationals laws are discussed, but also an analysis of the real estate tax legal regulation in Slovakia and Latvia, land tax legal features in Denmark and Estonia, also the inheritance tax features in Spain and Bulgaria. The aim of this work is to analyse the property taxation in the European Union, and legally to assess the estate tax efficiency and effectiveness in practice. To achieve this aim was raised following objectives: to analyse the legal basis of property taxation, to consider how the European Union countries estimate real estate, land and inheritance taxes, in practice, to compare property taxes in Lithuania and in other European Union countries, to assess the economic impact for the national economy development, to form proposals for the new Republic of Lithuania property tax, land tax and inheritance tax laws. The first part presents the property tax place in the tax system and the review of the direct tax legislation in the European Union. The author also analyses the real estate, land and inheritance taxation in Lithuania, Slovakia, Latvia, Denmark, Estonia, Spain and Bulgaria, explains with these taxes related... [to full text]

Advisors/Committee Members: Novikevičius, Vaitiekus (Master’s thesis supervisor), Tiaškevičius, Aleksandras (Master’s thesis reviewer), Miškinis, Algirdas (Master’s degree committee chair), Černius, Gintaras (Master’s degree committee member), Daujotaitė, Dalia (Master’s degree committee member), Kaušinis, Edvardas (Master’s degree committee member), Raišutis, Aivaras (Master’s degree committee member), Seliava, Andžejus (Master’s degree committee member), Strumskis, Mindaugas (Master’s degree committee member), Vasarienė, Dalia (Master’s degree committee member).

Subjects/Keywords: Turto mokesčiai; Nekilnojamojo turto mokestis; Žemės mokestis; Paveldimo turto mokestis; Mokesčių sistema; Property taxes; Tax on real estate (immovable property tax); Land tax; Inheritance tax; Taxation system

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APA (6^th Edition):

Aksomitaitė, Dovilė. (2009). Turto apmokestinimas Europos Sąjungoje. Lyginamieji aspektai. (Masters Thesis). Mykolas Romeris University. Retrieved from http://vddb.laba.lt/obj/LT-eLABa-0001:E.02~2009~D_20090122_143734-99378 ;

Note: this citation may be lacking information needed for this citation format:
Author name may be incomplete

Chicago Manual of Style (16^th Edition):

Aksomitaitė, Dovilė. “Turto apmokestinimas Europos Sąjungoje. Lyginamieji aspektai.” 2009. Masters Thesis, Mykolas Romeris University. Accessed March 06, 2021. http://vddb.laba.lt/obj/LT-eLABa-0001:E.02~2009~D_20090122_143734-99378 ;.

Note: this citation may be lacking information needed for this citation format:
Author name may be incomplete

MLA Handbook (7^th Edition):

Aksomitaitė, Dovilė. “Turto apmokestinimas Europos Sąjungoje. Lyginamieji aspektai.” 2009. Web. 06 Mar 2021.

Note: this citation may be lacking information needed for this citation format:
Author name may be incomplete

Vancouver:

Aksomitaitė, Dovilė. Turto apmokestinimas Europos Sąjungoje. Lyginamieji aspektai. [Internet] [Masters thesis]. Mykolas Romeris University; 2009. [cited 2021 Mar 06]. Available from: http://vddb.laba.lt/obj/LT-eLABa-0001:E.02~2009~D_20090122_143734-99378 ;.

Note: this citation may be lacking information needed for this citation format:
Author name may be incomplete

Council of Science Editors:

Aksomitaitė, Dovilė. Turto apmokestinimas Europos Sąjungoje. Lyginamieji aspektai. [Masters Thesis]. Mykolas Romeris University; 2009. Available from: http://vddb.laba.lt/obj/LT-eLABa-0001:E.02~2009~D_20090122_143734-99378 ;

Note: this citation may be lacking information needed for this citation format:
Author name may be incomplete

Brno University of Technology

26. Roláková, Jana. Komparace majetkových daní v České republice a Irsku: The Comparison of Property Taxes in the Czech Republic and Ireland.

Degree: 2018, Brno University of Technology

URL: http://hdl.handle.net/11012/39712

► The diploma thesis is focused on property taxes in the Czech Republic and Ireland. The first part is aimed at tax theory and history of… (more)

Subjects/Keywords: Daň; majetkové daně; daň z nemovitých věcí; daň dědická; daň darovací; daň z nabytí nemovitých věcí.; Tax; property taxes; local property tax; inheritance tax; gift tax; stamp duty.

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APA (6^th Edition):

Roláková, J. (2018). Komparace majetkových daní v České republice a Irsku: The Comparison of Property Taxes in the Czech Republic and Ireland. (Thesis). Brno University of Technology. Retrieved from http://hdl.handle.net/11012/39712

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Chicago Manual of Style (16^th Edition):

Roláková, Jana. “Komparace majetkových daní v České republice a Irsku: The Comparison of Property Taxes in the Czech Republic and Ireland.” 2018. Thesis, Brno University of Technology. Accessed March 06, 2021. http://hdl.handle.net/11012/39712.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

MLA Handbook (7^th Edition):

Roláková, Jana. “Komparace majetkových daní v České republice a Irsku: The Comparison of Property Taxes in the Czech Republic and Ireland.” 2018. Web. 06 Mar 2021.

Vancouver:

Roláková J. Komparace majetkových daní v České republice a Irsku: The Comparison of Property Taxes in the Czech Republic and Ireland. [Internet] [Thesis]. Brno University of Technology; 2018. [cited 2021 Mar 06]. Available from: http://hdl.handle.net/11012/39712.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Council of Science Editors:

Roláková J. Komparace majetkových daní v České republice a Irsku: The Comparison of Property Taxes in the Czech Republic and Ireland. [Thesis]. Brno University of Technology; 2018. Available from: http://hdl.handle.net/11012/39712

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

27. Bowling, J. Scott. The impact of property tax caps on funding equity for public schools in Indiana.

Degree: Thesis (D. Ed.), 2017, Ball State University

URL: http://cardinalscholar.bsu.edu/handle/123456789/200669

► In 2008, the state of Indiana implemented a system to limit the amount of property taxes paid by various constituents. Residential property taxes were capped… (more)

Subjects/Keywords: Property tax – Indiana.; Tax and expenditure limitations – Indiana.; Public schools – Indiana – Finance.

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APA · Chicago · MLA · Vancouver · CSE | Export to Zotero / EndNote / Reference Manager

APA (6^th Edition):

Bowling, J. S. (2017). The impact of property tax caps on funding equity for public schools in Indiana. (Doctoral Dissertation). Ball State University. Retrieved from http://cardinalscholar.bsu.edu/handle/123456789/200669

Chicago Manual of Style (16^th Edition):

Bowling, J Scott. “The impact of property tax caps on funding equity for public schools in Indiana.” 2017. Doctoral Dissertation, Ball State University. Accessed March 06, 2021. http://cardinalscholar.bsu.edu/handle/123456789/200669.

MLA Handbook (7^th Edition):

Bowling, J Scott. “The impact of property tax caps on funding equity for public schools in Indiana.” 2017. Web. 06 Mar 2021.

Vancouver:

Bowling JS. The impact of property tax caps on funding equity for public schools in Indiana. [Internet] [Doctoral dissertation]. Ball State University; 2017. [cited 2021 Mar 06]. Available from: http://cardinalscholar.bsu.edu/handle/123456789/200669.

Council of Science Editors:

Bowling JS. The impact of property tax caps on funding equity for public schools in Indiana. [Doctoral Dissertation]. Ball State University; 2017. Available from: http://cardinalscholar.bsu.edu/handle/123456789/200669

University of Texas – Austin

28. McKinney, Ross Derek. Texas hospital districts : past, present, and future.

Degree: Master of Public Affairs, Public Affairs, 2020, University of Texas – Austin

URL: http://dx.doi.org/10.26153/tsw/8479

► Many Texas residents pay taxes into special districts designed to support local healthcare efforts. These hospital districts have their origins enshrined in the Texas Constitution… (more)

Subjects/Keywords: Hospital districts; Hospital finance; Texas health; Rural health; Tax entity; Property tax; Special districts

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APA (6^th Edition):

McKinney, R. D. (2020). Texas hospital districts : past, present, and future. (Masters Thesis). University of Texas – Austin. Retrieved from http://dx.doi.org/10.26153/tsw/8479

Chicago Manual of Style (16^th Edition):

McKinney, Ross Derek. “Texas hospital districts : past, present, and future.” 2020. Masters Thesis, University of Texas – Austin. Accessed March 06, 2021. http://dx.doi.org/10.26153/tsw/8479.

MLA Handbook (7^th Edition):

McKinney, Ross Derek. “Texas hospital districts : past, present, and future.” 2020. Web. 06 Mar 2021.

Vancouver:

McKinney RD. Texas hospital districts : past, present, and future. [Internet] [Masters thesis]. University of Texas – Austin; 2020. [cited 2021 Mar 06]. Available from: http://dx.doi.org/10.26153/tsw/8479.

Council of Science Editors:

McKinney RD. Texas hospital districts : past, present, and future. [Masters Thesis]. University of Texas – Austin; 2020. Available from: http://dx.doi.org/10.26153/tsw/8479

The Ohio State University

29. Moore, Margaret D. The classification of real estate for ad valorem tax purposes : an ancient problem newly considered.

Degree: PhD, Graduate School, 1986, The Ohio State University

URL: http://rave.ohiolink.edu/etdc/view?acc_num=osu1487267546980676

Subjects/Keywords: Political Science; Property tax; Tax assessment

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APA (6^th Edition):

Moore, M. D. (1986). The classification of real estate for ad valorem tax purposes : an ancient problem newly considered. (Doctoral Dissertation). The Ohio State University. Retrieved from http://rave.ohiolink.edu/etdc/view?acc_num=osu1487267546980676

Chicago Manual of Style (16^th Edition):

Moore, Margaret D. “The classification of real estate for ad valorem tax purposes : an ancient problem newly considered.” 1986. Doctoral Dissertation, The Ohio State University. Accessed March 06, 2021. http://rave.ohiolink.edu/etdc/view?acc_num=osu1487267546980676.

MLA Handbook (7^th Edition):

Moore, Margaret D. “The classification of real estate for ad valorem tax purposes : an ancient problem newly considered.” 1986. Web. 06 Mar 2021.

Vancouver:

Moore MD. The classification of real estate for ad valorem tax purposes : an ancient problem newly considered. [Internet] [Doctoral dissertation]. The Ohio State University; 1986. [cited 2021 Mar 06]. Available from: http://rave.ohiolink.edu/etdc/view?acc_num=osu1487267546980676.

Council of Science Editors:

Moore MD. The classification of real estate for ad valorem tax purposes : an ancient problem newly considered. [Doctoral Dissertation]. The Ohio State University; 1986. Available from: http://rave.ohiolink.edu/etdc/view?acc_num=osu1487267546980676

Michigan State University

30. Wassmer, Robert William. Taxes, property tax abatement, expenditure, and the composition of the property base in communities within a metropolitan area.

Degree: PhD, Department of Economics, 1989, Michigan State University

URL: http://etd.lib.msu.edu/islandora/object/etd:20949

Subjects/Keywords: Property tax; Property tax credit; Urban economics; Taxation

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APA (6^th Edition):

Wassmer, R. W. (1989). Taxes, property tax abatement, expenditure, and the composition of the property base in communities within a metropolitan area. (Doctoral Dissertation). Michigan State University. Retrieved from http://etd.lib.msu.edu/islandora/object/etd:20949

Chicago Manual of Style (16^th Edition):

Wassmer, Robert William. “Taxes, property tax abatement, expenditure, and the composition of the property base in communities within a metropolitan area.” 1989. Doctoral Dissertation, Michigan State University. Accessed March 06, 2021. http://etd.lib.msu.edu/islandora/object/etd:20949.

MLA Handbook (7^th Edition):

Wassmer, Robert William. “Taxes, property tax abatement, expenditure, and the composition of the property base in communities within a metropolitan area.” 1989. Web. 06 Mar 2021.

Vancouver:

Wassmer RW. Taxes, property tax abatement, expenditure, and the composition of the property base in communities within a metropolitan area. [Internet] [Doctoral dissertation]. Michigan State University; 1989. [cited 2021 Mar 06]. Available from: http://etd.lib.msu.edu/islandora/object/etd:20949.

Council of Science Editors:

Wassmer RW. Taxes, property tax abatement, expenditure, and the composition of the property base in communities within a metropolitan area. [Doctoral Dissertation]. Michigan State University; 1989. Available from: http://etd.lib.msu.edu/islandora/object/etd:20949

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