Bokus
William J. McCluskey, Riël C.D. Franzsen - Land Value Taxation, Inbunden

Inbunden, Engelska, 2005

Land Value Taxation

An Applied Analysis

Av William J. McCluskey, Riël C.D. Franzsen

2577 kr

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Beskrivning
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.
Produktinformation
  • Utgivningsdatum: 2005-09-28
  • Mått: 156 x 234 x 20 mm
  • Vikt: 680 g
  • Format: Inbunden
  • Språk: Engelska
  • Antal sidor: 280
  • Förlag: Taylor & Francis Ltd
  • ISBN: 9780754614906
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Mer om författaren

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

Recensioner i media

'The editors, with supporting authors, have investigated the operation and practice of various property taxation systems in widely different countries around the world but all based on the underlying theme of land values. This is a timely book, with a wealth of informative and supportive detail, on an important taxation subject which well deserves attention from a potentially widely interested readership.' Owen Connellan, Kingston University, UK 'This text provides country-wide analyses of how land value taxation can achieve a publicly-acceptable and effective system of raising local authority revenue based on the experiences of seven jurisdictions. It is an authoritative and important text from highly-respected experts in the field, and should be essential reading for anyone involved in the debate on the theory, policy, and practice of land value taxation and its broader impacts.' Frances Plimmer, Kingston University, UK

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