9 Tax on Land and Buildings in: Tax Law Design and Drafting, Volume 1

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9 Tax on Land and Buildings

Author: Joan M. Youngman

Language:: English

Keywords:: BOOK; excise; tax authorities; tax; income tax; ability to pay; acquisition value base; land value; property value; building value; Legal support in revenue administration; Property tax; Land tax; Collateral; Income and capital gains taxes

Abstract

The thing generally raised on city land is taxes. —Charles Dudley Warner

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Cover Tax Law Design and Drafting, Volume 1

Tax Law Design and Drafting, Volume 1

Author: Mr. Victor T Thuronyi

ISBN:: 9781557755872

Publication Date:: 23 Aug 1996

Publisher:: International Monetary Fund

DOI:: https://doi.org/10.5089/9781557755872.071

Pages:: 531

Abstract
I. Introduction
II. Legal Issues in Defining the Tax Base
III. Property Rights and Valuation
IV. Legal Issues in Setting the Tax Rate
- A. Use of Assessment Ratios
- B. Responsibility for Setting Tax Rates
V. Administrative Issues
VI. Checklist of Issues for Legislative Drafting

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