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| taxation and land reform: Land-Value Taxation Around the World Robert V. Andelson, 2001-03-05 Andelson has provided an interdisciplinary, international collection of essays, which has been in the making for twenty years. This is not a book on the history of economic thought but rather a book about the theory and practice of land reform and an historical summary of efforts to apply land value taxation in different countries around the world. |
| taxation and land reform: Land Value Taxation Richard F. Dye, Richard W. England, 2009 Provides historical, economic, political and legal perspectives for understanding the many issues surrounding land taxation. - cover. |
| taxation and land reform: Ottoman Land Reform in the Province of Baghdad Keiko Kiyotaki, 2019-05-15 In Ottoman Land Reform in the Province of Baghdad, Keiko Kiyotaki traces the Ottoman reforms of tax farming and land tenure and establishes that their effects were the key ingredients of agricultural progress. These modernizing reforms are shown to be effective because they were compatible with local customs and tribal traditions, which the Ottoman governors worked to preserve. Ottoman rule in Iraq has previously been considered oppressive and blamed with failure to develop the country. Since the British mandate government’s land and tax policies were little examined, the Ottoman legacy has been left unidentified. This book proves that Ottoman land reforms led to increases in agricultural production and tax revenue, while the hasty reforms enacted by the mandate government ignoring indigenous customs caused new agricultural and land problems. |
| taxation and land reform: Property Tax in Africa Riël C. D. Franzsen, William J. McCluskey, 2017 Overview of property tax systems across Africa. Reviews of salient features for 29 countries and four regions (Anglophone, Francophone, Lusophone, North African countries). Chapters offer in-depth discussion of key policy issues (tax base, exemptions and other relief, and tax rate), administrative issues (valuation and assessment, billing, collection, enforcement), and the future of the property tax in Africa--Provided by publisher. |
| taxation and land reform: Making the Property Tax Work Roy W. Bahl, Jorge Martinez-Vazquez, Joan M. Youngman, 2008 Students of public finance and fiscal decentralization in developing and transitional countries have long argued for more intensive use of the property tax. It would seem the ideal choice for financing local government services. Based on a Lincoln Institute conference held in October 2006, the chapters in this book take this argument one step further in drawing on recent experience with property tax policy and administration. Two main sets of issues are addressed. First, why hasn't the property tax worked well in most developing and transitional countries? Second, what can be done to make the property tax a more relevant source for local governments in those countries? The numerous advantages of the property tax as a local government revenue source are analyzed and discussed in detail as are the many perceived disadvantages. |
| taxation and land reform: Taxation and Land Reform (Code of Agrarian Reforms) Felix N. Zambrano, Anastacia N. Zambrano, 1972 |
| taxation and land reform: Land Taxation and Land Reform Geraldo W. Sazama, Harlan Davis, 1974 |
| taxation and land reform: Land Reform in Developing Countries Michael Lipton, 2009-06-24 Redistributing land rights is a tricky subject and one that easily becomes controversial as recent experience has shown. This new book calmly examines the strengths and weaknesses of different forms of land redistribution. |
| taxation and land reform: Assessing the Theory and Practice of Land Value Taxation Richard F. Dye, Richard W. England, 2010 The land value tax is the focus of this Policy Focus Report, Assessing the Theory and Practice of Land Value Taxation. A concept dating back to Henry George, the land value tax is a variant of the property tax that imposes a higher tax rate on land than on improvements, or taxes only the land value. Many other types of changes in property tax policy, such as assessment freezes or limitations, have undesirable side effects, including unequal treatment of similarly situated taxpayers and distortion of economic incentives. The land value tax can enhance both the fairness and the efficiency of property tax collection, with few undesirable effects; land is effectively in fixed supply, so an increase in the tax rate on land value will raise revenue without distorting the incentives for owners to invest in and use their land. A land value tax has also been seen as a way to combat urban sprawl by encouraging density and infill development. Authors Richard F. Dye and Richard W. England examine the experience of those who have implemented the land value tax -- more than 30 countries around the world, and in the United States, several municipalities dating back to 1913, when the Pennsylvania legislature permitted Pittsburgh and Scranton to tax land values at a higher rate than building values. A 1951 statute gave smaller Pennsylvania cities the same option to enact a two-rate property tax, a variation of the land value tax. About 15 communities currently use this type of tax program, while others tried and rescinded it. Hawaii also has experience with two-rate taxation, and Virginia and Connecticut have authorized municipalities to choose a two-rate property tax. The land value tax has been subjected to studies comparing jurisdictions with and without it, and to legal challenges. A land value tax also raises administrative issues, particularly in the area of property tax assessments. Land value taxation is an attractive alternative to the traditional property tax, especially to much more problematic types of property tax measures such as assessment limitations, the authors conclude. A land value tax is best implemented if local officials use best assessing practices to keep land and improvement values up to date; phase in dual tax rates over several years; and include a tax credit feature in those communities where land-rich but income-poor citizens might suffer from land value taxation. |
| taxation and land reform: Primer on Land Reform and Taxation Jose R. Joven, 1990 |
| taxation and land reform: When Things Become Property Thomas Sikor, Stefan Dorondel, Johannes Stahl, Phuc Xuan To, 2017-04-01 Governments have conferred ownership titles to many citizens throughout the world in an effort to turn things into property. Almost all elements of nature have become the target of property laws, from the classic preoccupation with land to more ephemeral material, such as air and genetic resources. When Things Become Property interrogates the mixed outcomes of conferring ownership by examining postsocialist land and forest reforms in Albania, Romania and Vietnam, and finds that property reforms are no longer, if they ever were, miracle tools available to governments for refashioning economies, politics or environments. |
| taxation and land reform: Land Taxation and Land Reform, by Geraldo W. Sazama and Harlan Davis Geraldo W. Sazama, |
| taxation and land reform: The Property Tax and Local Autonomy Michael E. Bell, David Brunori, Joan M. Youngman, 2010 This book examines the issues and consequences of a declining property tax base with respect to local government autonomy. Some of the nation's leading scholars provide their views on how the property tax effects intergovernmental relations, local autonomy, and education finance. --from publisher description |
| taxation and land reform: Land Reform in South Korea Robert B. Morrow, Kenneth H. Sherper, 1970 |
| taxation and land reform: The Ownership, Tenure and Taxation of Land, Some Facts, Fallacies and Proposals Relating Thereto Sir Thomas Palmer Whittaker, 1914 |
| taxation and land reform: Principles of Agrarian Reforms, Cooperatives and Taxation Jose N. Nolledo, 1989 |
| taxation and land reform: Use-value Assessment of Rural Land in the United States John Edwin Anderson, Richard W. England, 2014 State and local governments in this country have adopted a number of policies to regulate the conversion of rural land to developed uses. One of the most significant and least understood is preferential assessment of rural land under the real property tax, often called use-value assessment (UVA) or current-use assessment. This book explains and analyzes the critical questions raised by this fiscal tool for farmland preservation. Under UVA, the assessments of various parcels of land within a given state may vary tremendously from property to property. A tract that is zoned residential with access to a turnpike might be assessed at $7,865 per acre. In the very same neighborhood, though, an even larger tract of vacant land might be assessed at a mere $127 per acre, which is far below the market value. How can there be such dramatic differences in the assessment of land values within the same community or neighborhood? Has the town assessor failed to treat property owners fairly and equally, as required by state law? Not at all. Nearly all states across the country permit, and even require, local assessors to value some parcels of undeveloped land far below their fair market values for the purpose of levying local property taxes. Despite their stated purpose of preserving rural lands from urban development, UVA programs can have unintended negative consequences. One is erosion of the legal and constitutional principle of uniformity of taxation; another is shifting of the local tax burden to other property owners, perhaps in a regressive manner. Occasionally UVA programs generate political controversy and even legislative action concerning fake farmers who enjoy low property tax bills, but whose land might only be used to sell firewood or Christmas trees to a few friends and neighbors. This volume explains the origins, key features, impacts, and flaws of use-value assessment programs across the United States. It describes in detail the process and characteristics of UVA programs in 44 states and recommends reforms. This book serves as a road map for public officials, scholars, and journalists concerned with agricultural taxation and land use issues. |
| taxation and land reform: Principles of Land Reform and Taxation Jose N. Nolledo, 1971 |
| taxation and land reform: Property Threats and the Politics of Anti-Statism Gabriel Ondetti, 2021-01-28 Contemporary tax burden differences in Latin America are a function of historical threats to private property. |
| taxation and land reform: The New Political Economy of Land Reform in South Africa Adeoye O. Akinola, Irrshad Kaseeram, Nokukhanya N. Jili, 2020-09-18 This book analyzes the new political economy of land reform in South Africa. It takes a holistic approach to understand South Africa’s land reform, assesses the current policy gaps, and suggests ways of filling them. Due to its cross-disciplinary approach, the book will appeal to a broad audience, and will benefit readers from the fields of policy reform, administration, law, political science, political economics, agricultural economics, global politics, resource studies and development studies. |
| taxation and land reform: International Seminar on Land Taxation, Land Tenure, and Land Reform in Developing Countries Archibald Mulford Woodruff, James Robert Brown, Sein Lin, 1967 |
| taxation and land reform: Land Reforms, Poverty Reduction, and Economic Growth: Evidence from India Hari K. Nagarajan, |
| taxation and land reform: The Public Louis Freeland Post, Mrs. Alice Thacher Post, Stoughton Cooley, 1910 |
| taxation and land reform: Strong Towns Charles L. Marohn, Jr., 2019-10-01 A new way forward for sustainable quality of life in cities of all sizes Strong Towns: A Bottom-Up Revolution to Build American Prosperity is a book of forward-thinking ideas that breaks with modern wisdom to present a new vision of urban development in the United States. Presenting the foundational ideas of the Strong Towns movement he co-founded, Charles Marohn explains why cities of all sizes continue to struggle to meet their basic needs, and reveals the new paradigm that can solve this longstanding problem. Inside, you’ll learn why inducing growth and development has been the conventional response to urban financial struggles—and why it just doesn’t work. New development and high-risk investing don’t generate enough wealth to support itself, and cities continue to struggle. Read this book to find out how cities large and small can focus on bottom-up investments to minimize risk and maximize their ability to strengthen the community financially and improve citizens’ quality of life. Develop in-depth knowledge of the underlying logic behind the “traditional” search for never-ending urban growth Learn practical solutions for ameliorating financial struggles through low-risk investment and a grassroots focus Gain insights and tools that can stop the vicious cycle of budget shortfalls and unexpected downturns Become a part of the Strong Towns revolution by shifting the focus away from top-down growth toward rebuilding American prosperity Strong Towns acknowledges that there is a problem with the American approach to growth and shows community leaders a new way forward. The Strong Towns response is a revolution in how we assemble the places we live. |
| taxation and land reform: Liberal Reform in an Illiberal Regime Stephen F. Williams, 2013-09-01 An examination of property rights reforms in Russia before the revolution reveals the advantages and pitfalls of liberal democracy in action—from a government that could be described as neither liberal nor democratic. The author analyzes whether truly liberal reform can be effectively established from above versus from the bottom up—or whether it is simply a product of exceptional historical circumstances. |
| taxation and land reform: African Land Reform Under Economic Liberalisation Shinichi Takeuchi, 2021-10-11 This open access book offers unique in-depth, comprehensive, and comparative analyses of the motivations, context, and outcomes of recent land reforms in Africa. Whereas a considerable number of land reforms have been carried out by African governments since the 1990s, no systematic analysis on their meaning has so far been conducted. In the age of land reform, Africa has seen drastic rural changes. Analysing the relationship between those reforms and change, the chapters in this book reveal not only their socio-economic outcomes, such as accelerated marketisation of land, but also their political outcomes, which have often been contrasting. Countries such as Rwanda and Mozambique have utilised land reform to strengthen state control over land, but other countries, such as Ghana and Zambia, have seen the rise in power of traditional chiefs in managing the land. The comparative perspective of this book clarifies new features of African social changes, which are carefully investigated by area experts. Providing new perspectives on recent land reform, this book will have a considerable impact on scholars as well as policymakers. |
| taxation and land reform: A Tale of Two Taxes Richard Miller Bird, Naomi Enid Slack, Almos Tassonyi, 2012 This book examines the Canadian province of Ontario's 1998 attempt to reform its property tax laws and provides strategies--such as restructuring education finance and introducing a new form of business taxation, at both the provincial and local levels--to help policy makers design a better future. |
| taxation and land reform: The Public , 1917 |
| taxation and land reform: Land Value Taxation William J. McCluskey, Riël C.D. Franzsen, 2017-03-02 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. |
| taxation and land reform: The Westminster Review , 1908 |
| taxation and land reform: Improving Tax Increment Financing (TIF) for Economic Development David Merriman, 2018-09-05 Economist David Merriman of the University of Illinois at Chicago reviews more than 30 individual studies in the most comprehensive assessment of tax increment financing (TIF) with practical recommendations for policy makers and practitioners. The report finds that while TIF has the potential to draw investment into neglected places, it has not accomplished the goal of promoting economic development in most cases. First implemented in the 1950s, TIF funds economic development within a defined district by earmarking increases in future property tax revenues that result from increases in real estate values in the district. The tax revenue can be used for public infrastructure or to compensate private developers for their investments, but TIF is prone to several pitfalls: it often captures some revenues that would have been generated through normal appreciation in property values, it can be exploited by cities to obtain revenues that would otherwise go to overlying government entities such as school districts, and it can make cities' financial decisions less transparent by separating them from the normal budget process. The report recommends several ways that state and local policy makers can reform TIF practices going forward. |
| taxation and land reform: The Single Tax Review , 1912 |
| taxation and land reform: Land Reform United States. Agency for International Development. Office of Agriculture and Fisheries, 1970 |
| taxation and land reform: The People's Rights Sir Winston Churchill, 1970 |
| taxation and land reform: Handbook on Taxation and Land Reform Rodolfo L. Jarabelo, 1972 |
| taxation and land reform: Land Reform Russell King, 2019-03-13 This book lays down some general themes and principles in the study of land reform and traces the historical evolution of the concept of land reform. It constitutes a continent-based country-by-country survey of the significant recent reforms in the less developed countries. |
| taxation and land reform: Pro-Poor Land Reform Saturnino Borras, 2007-09-06 Using empirical case materials from the Philippines and referring to rich experiences from different countries historically, this book offers conceptual and practical conclusions that have far-reaching implications for land reform throughout the world. Examining land reform theory and practice, this book argues that conventional practices have excluded a significant portion of land-based production and distribution relationships, while they have inadvertently included land transfers that do not constitute real redistributive reform. By direct implication, this book is a critique of both mainstream market led agrarian reform and conventional state-led land reform. It offers an alternative perspective on how to move forward in theory and practice and opens new paths in land policy research. |
| taxation and land reform: Single Tax Review , 1916 |
| taxation and land reform: Geschichte des Sozialismus in England: t. Die Periode des Chartismus. Von 1825 bis 1854 Max Beer, 1921 |
| taxation and land reform: Parliamentary Papers Great Britain. Parliament. House of Commons, 1913 |
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Jun 5, 2025 · taxation, imposition of compulsory levies on individuals or entities by governments. Taxes are levied in almost every country of the world, primarily to raise revenue for government …
Taxation Defined, With Justifications and Types of Taxes
Jun 30, 2024 · What Is Taxation? Taxation is a term for when a taxing authority, usually a government, levies or imposes a financial obligation on its citizens or residents.
Tax - Wikipedia
In economic terms (circular flow of income), taxation transfers wealth from households or businesses to the government. This affects economic growth and welfare, which can be …
Taxes Definition: Types, Who Pays, and Why - Investopedia
Oct 31, 2024 · Taxes are mandatory contributions levied on individuals or corporations by a government entity—whether local, regional, or national. Tax revenues finance government …
Free tax help - Internal Revenue Service
Jun 6, 2025 · If you qualify for Earned Income Tax Credit (EITC), you also qualify for a variety of free tax help and no-cost tax return preparation including electronic filing.
Tax Basics: A Beginner's Guide to U.S. Federal Taxes
Feb 12, 2025 · First-time filers need an understanding of tax basics. This beginner's guide will give you an overview of the federal tax system. These frequently asked questions can help explain …
Taxes - USAGov
Check the status of your tax refund, find help filing your taxes, and get federal tax forms.
Taxation: What It Is, How It Works, Types, and Examples
Aug 28, 2024 · Taxation, a cornerstone of governance, involves imposing financial obligations on citizens and entities. This comprehensive guide explores taxation in-depth, from its historical …
Department of Revenue | Department of Revenue
Find support and answers to your questions. Online filing now available. LITCs offer free legal aid on state tax matters at participating locations across the Commonwealth. The Department of …
Personal Income Tax | Department of Revenue | Commonwealth …
Learn how to file a PA Personal Income Tax Return for free using the new myPATH portal.
Taxation | Definition, Purpose, Importance, & Types | Britannica …
Jun 5, 2025 · taxation, imposition of compulsory levies on individuals or entities by governments. Taxes are levied in almost every country of the world, primarily to raise revenue for …
Taxation Defined, With Justifications and Types of Taxes
Jun 30, 2024 · What Is Taxation? Taxation is a term for when a taxing authority, usually a government, levies or imposes a financial obligation on its citizens or residents.
Tax - Wikipedia
In economic terms (circular flow of income), taxation transfers wealth from households or businesses to the government. This affects economic growth and welfare, which can be …
Taxes Definition: Types, Who Pays, and Why - Investopedia
Oct 31, 2024 · Taxes are mandatory contributions levied on individuals or corporations by a government entity—whether local, regional, or national. Tax revenues finance government …
Free tax help - Internal Revenue Service
Jun 6, 2025 · If you qualify for Earned Income Tax Credit (EITC), you also qualify for a variety of free tax help and no-cost tax return preparation including electronic filing.
Tax Basics: A Beginner's Guide to U.S. Federal Taxes
Feb 12, 2025 · First-time filers need an understanding of tax basics. This beginner's guide will give you an overview of the federal tax system. These frequently asked questions can help …
Taxes - USAGov
Check the status of your tax refund, find help filing your taxes, and get federal tax forms.
Taxation: What It Is, How It Works, Types, and Examples
Aug 28, 2024 · Taxation, a cornerstone of governance, involves imposing financial obligations on citizens and entities. This comprehensive guide explores taxation in-depth, from its historical …
