Reading references for the study of taxation
03 Jan 2007-
About: The article was published on 2007-01-03 and is currently open access. It has received None citations till now. The article focuses on the topics: Reading (process).
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TL;DR: In this paper, the authors proposed a modified version of the European tax method for land tax and showed the benefits of subdivision land, and the desirability of an increment tax on subdivision land.
Abstract: Classification of property for taxation needs to be extended to land, 95. — Land value exceeds capitalization of economic rent, 96.— How tax on market value of land promotes wasteful utilization, 98.— What is the remedy? The Single Tax Solution, the Socialist Solution, 101.—The income tax, 103. — The European cadastral method of taxing land, 104. — A modification of the European method proposed, 107. — Benefits illustrated from subdivision land, 109. — A classified land tax and city planning, 112. — Desirability of an increment tax, 115.
4 citations