Taxation Commons^™

Development Forecast: The Fiscal Effects On Property Taxes And Occupational License Fees And The Social Costs And Benefits Of Urban Redevelopment In Lexington-Fayette County, Kentucky, Tony J. Stoeppel

MPA/MPP/MPFM Capstone Projects

Real estate development has effects on the publicly recorded property valuation of a parcel. The extent of the relationship in Lexington-Fayette County demands further analysis. Redevelopment also has unintended social costs the public may be forced to bear. This study presents estimates of the fiscal impact a redevelopment project has on the local tax revenues. The study population used for analysis includes redevelopment projects completed within the last six years in the downtown Lexington area. The research attempts to formalize a relationship among the incremental change in the publicly recorded value, the cost of redevelopment, and the distance the project …

Legislative-Executive Relations And The Budgetary Process In Nigeria: An Evaluation Of The 1999 Constitution., S.C. Rapu

CBN Occasional Papers

Since the transition to civilian rule in May 29, 1999, the country has witnessed conflicts between the legislature and the executive over budget matters. These conflicts are not only restricted to the federal level but also a common phenomenon at the state government level. This paper discussed the poor relationship over the budget matters and made suggestions on how to improve the process. The paper surveyed the literature on the legal framework of the budgetary process in several countries. Thereafter, the paper examined the legal framework for the budgetary process in Nigeria as well as the issues involved. The paper …

Guiding Growth: A Survey Of Tax Incentives, New England Environmental Finance Center, Muskie School Of Public Service

Legislation

Current development patterns and increased tax pressures in local municipalities combine to harm both Maine’s natural resources and its quality of life. Previous initiatives such as the implementation of zoning laws did not fully result in the desired outcomes. Zoning laws were often too flexible and often did not resist market and political pressures to change zoning regulations to allow development with possible economic growth. A sound taxation system or fee structure may be the solution to slow down development in natural areas and direct it towards areas appropriate for growth.

To protect Maine’s natural resources more successfully from future …

Sales And Use Taxes In Clark County And Potential Implications Of The Internet Sales Tax Moratorium, Patrick Timothy Collins Smith

UNLV Theses, Dissertations, Professional Papers, and Capstones

Sales taxes have been a much-depended on source of revenue for local governments since the early part of the 1900’s. Southern Nevada local governments rely relatively heavily on sales and use taxes for a source of income. In 1998, the United States Congress passed an Act that imposed a moratorium on Internet sales tax collection until October 2001. With the explosive growth in Internet sales, the issue of the failed collection of an Internet sales tax has come to the forefront of local government finance discussions.

Central Bank Of Nigeria Statistical Bulletin, December 1998, Central Bank Of Nigeria

CBN Statistical Bulletin

The explanatory notes outline the methods for compiling financial, public finance, national accounts, and international trade statistics in Nigeria. Financial statistics are compiled from balance sheets and financial statements, covering lending and deposit interest rates, bank liquidity, and clearing house statistics. Public finance statistics include government revenue, expenditure, and debt, as well as debt conversion programs and promissory notes. National accounts are based on the System of National Accounts and include data on GDP, Gross Fixed Capital Formation, consumption expenditure, and Gross National Savings. International trade statistics measure the value and quantity of imports and exports, presented in the Standard …

Central Bank Of Nigeria Statistical Bulletin, December 1990, Central Bank Of Nigeria

CBN Statistical Bulletin

The Central Bank of Nigeria (CBN) is recognized for its role in collecting, collating, analyzing, and disseminating data on the Nigerian economy. It has made available as much information as possible through its regular publications such as the Monthly, Half-Year, and Annual Reports, as well as the Economic and Financial Review and the Intermediate Economic and Financial Indicators. However, the bulk of the statistics published in these documents have focused mainly on the current and irregular reporting periods. This has led to a gap in the availability of relevant statistics in the country. The first issue of the CBN Strategic …

Evaluation Of Vertical Equity In Residential Property Assessments In The Lake Oswego And West Linn Areas, James G. Strathman, Dirce Toulan

Center for Urban Studies Publications and Reports

This report presents a statistical evaluation of vertical equity in the pattern of residential property assessments in the Lake Oswego, West Linn and nearby unincorporated areas based on an application of the Paglin-Fogarty method to a sample of recent sales. A vertically regressive pattern of inequity in assessments, which is characterized by systemmatic under-assessment of higher-valued properties and overassessment of lower-valued properties, was found. Based on the entire sample, it was estimated that a typical $75,000 property was overassessed by about $4,700, and a typical $175,000 property was underassessed by $8,800.

Future Issues Facing Boston: The Assessing Department, Janet L. Hunkel

McCormack Graduate School General Publications (active until 2013)

Taxpayers' opinions of municipal government often focus on the property tax. Taxpayers are stingy, and they are critical as to whether their money is purchasing competent services. For citizens to have faith that government is democratic, taxes must be equitable — everyone must pay their fair share. For government to function efficiently, tax administration must be efficient in order to support city services.

The property tax is a complex, difficult tax to administer; it is vulnerable to misuse. However, there have been recent, dramatic changes to the tax laws. Municipal government in Massachusetts now has the political and legal wherewithall …

Boston's Fiscal Future: Prognosis And Policy Options For 1984 To 1986, Joseph S. Slavet, Raymond G. Torto

McCormack Graduate School General Publications (active until 2013)

The finances of the City of Boston have been variously affected throughout its long history by regional and national economic cycles, by legal constraints and changes in the state-local tax system and by inter-municipal resource and expenditure disparities.

In more recent years, however, a series of tremors converged to propel Boston's seemingly chronic fiscal problem to the crisis stage. As inflation climbed to unprecedented double-digit levels, an overwhelming majority of the state's populace supported specific limits on property taxes, the primary source of municipal revenue. As a result, Boston was forced to reduce property tax levies by $144 million during …

Moscone's Proposition 13 Article, George Moscone

Mayor Moscone

Moscone writes about his views on Proposition 13 in an article for Brief/case Magazine.

Portsmouth, Virginia: The Growth And Burdens Of Property Taxes 1952-1967, Nicholas C. Kyriakides

Economics Theses & Dissertations

No abstract provided.