A primer on property tax (Record no. 19654)

MARC details
000 -LEADER
fixed length control field 06394cam a2200853 a 4500
001 - CONTROL NUMBER
control field ocn802103304
003 - CONTROL NUMBER IDENTIFIER
control field OCoLC
005 - DATE AND TIME OF LATEST TRANSACTION
control field 20230823095215.0
006 - FIXED-LENGTH DATA ELEMENTS--ADDITIONAL MATERIAL CHARACTERISTICS--GENERAL INFORMATION
fixed length control field m o d
007 - PHYSICAL DESCRIPTION FIXED FIELD--GENERAL INFORMATION
fixed length control field cr un|---uuuuu
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION
fixed length control field 120726s2013 nju ob 001 0 eng
010 ## - LIBRARY OF CONGRESS CONTROL NUMBER
LC control number 2012030533
040 ## - CATALOGING SOURCE
Original cataloging agency DLC
Language of cataloging eng
Description conventions pn
Transcribing agency DLC
Modifying agency YDX
-- N$T
-- UIU
-- CDX
-- E7B
-- DG1
-- YDXCP
-- NJR
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-- UKDOC
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-- OCLCQ
-- COO
-- DEBBG
019 ## -
-- 815668782
-- 818817428
-- 819508189
-- 824485030
-- 843111999
020 ## - INTERNATIONAL STANDARD BOOK NUMBER
ISBN 9781118454336
Qualifying information (ePub)
020 ## - INTERNATIONAL STANDARD BOOK NUMBER
ISBN 1118454332
Qualifying information (ePub)
020 ## - INTERNATIONAL STANDARD BOOK NUMBER
ISBN 9781118454268
Qualifying information (Adobe PDF)
020 ## - INTERNATIONAL STANDARD BOOK NUMBER
ISBN 111845426X
Qualifying information (Adobe PDF)
020 ## - INTERNATIONAL STANDARD BOOK NUMBER
ISBN 9781118454329
Qualifying information (MobiPocket)
020 ## - INTERNATIONAL STANDARD BOOK NUMBER
ISBN 1118454324
Qualifying information (MobiPocket)
020 ## - INTERNATIONAL STANDARD BOOK NUMBER
ISBN 9781118454343
Qualifying information (electronic bk.)
020 ## - INTERNATIONAL STANDARD BOOK NUMBER
ISBN 1118454340
Qualifying information (electronic bk.)
020 ## - INTERNATIONAL STANDARD BOOK NUMBER
ISBN 1405126493
Qualifying information (hardback)
020 ## - INTERNATIONAL STANDARD BOOK NUMBER
ISBN 9781405126496
Qualifying information (hardback)
020 ## - INTERNATIONAL STANDARD BOOK NUMBER
ISBN 9781283714464
Qualifying information (MyiLibrary)
020 ## - INTERNATIONAL STANDARD BOOK NUMBER
ISBN 1283714469
Qualifying information (MyiLibrary)
020 ## - INTERNATIONAL STANDARD BOOK NUMBER
Cancelled/invalid ISBN 9781405126496
Qualifying information (cloth)
029 1# - (OCLC)
OCLC library identifier AU@
System control number 000049656047
029 1# - (OCLC)
OCLC library identifier DEBBG
System control number BV040870215
029 1# - (OCLC)
OCLC library identifier DEBBG
System control number BV041051749
029 1# - (OCLC)
OCLC library identifier DEBBG
System control number BV041910738
029 1# - (OCLC)
OCLC library identifier DEBSZ
System control number 397396295
029 1# - (OCLC)
OCLC library identifier DEBSZ
System control number 422916803
029 1# - (OCLC)
OCLC library identifier DEBSZ
System control number 431244839
029 1# - (OCLC)
OCLC library identifier GBVCP
System control number 790038153
029 1# - (OCLC)
OCLC library identifier NZ1
System control number 15915702
029 1# - (OCLC)
OCLC library identifier DEBBG
System control number BV043394929
035 ## - SYSTEM CONTROL NUMBER
System control number (OCoLC)802103304
Canceled/invalid control number (OCoLC)815668782
-- (OCoLC)818817428
-- (OCoLC)819508189
-- (OCoLC)824485030
-- (OCoLC)843111999
037 ## - SOURCE OF ACQUISITION
Stock number 402696
Source of stock number/acquisition MIL
042 ## - AUTHENTICATION CODE
Authentication code pcc
050 00 - LIBRARY OF CONGRESS CALL NUMBER
Classification number HJ4113
072 #7 - SUBJECT CATEGORY CODE
Subject category code BUS
Subject category code subdivision 064020
Source bisacsh
082 00 - DEWEY DECIMAL CLASSIFICATION NUMBER
Classification number 336.22
Edition number 23
049 ## - LOCAL HOLDINGS (OCLC)
Holding library MAIN
245 02 - TITLE STATEMENT
Title A primer on property tax
Medium [electronic resource] :
Remainder of title administration and policy /
Statement of responsibility, etc edited by William J. McCluskey, Gary C. Cornia, Lawrence C. Walters.
260 ## - PUBLICATION, DISTRIBUTION, ETC. (IMPRINT)
Place of publication, distribution, etc Hoboken, N.J. :
Name of publisher, distributor, etc Wiley,
Date of publication, distribution, etc 2013.
300 ## - PHYSICAL DESCRIPTION
Extent 1 online resource.
336 ## -
-- text
-- txt
-- rdacontent
337 ## -
-- computer
-- c
-- rdamedia
338 ## -
-- online resource
-- cr
-- rdacarrier
504 ## - BIBLIOGRAPHY, ETC. NOTE
Bibliography, etc Includes bibliographical references and index.
588 0# -
-- Print version record and CIP data provided by publisher.
505 0# - FORMATTED CONTENTS NOTE
Formatted contents note A Primer on Property Tax: Administration and Policy; Copyright; Contents; About the Contributors; Foreword by David L. Sjoquist; Introduction; 1 Property Tax: A Situation Analysis and Overview; Introduction; Role for property taxes; Importance of the property tax; Choice of tax base; Issues in assessment; Property identification; Uniformity in assessment; Responsibility for assessment; Frequency of assessment; Appeals mechanism; Assessment technique; Summary; Issues with property tax rates; Setting the property tax rate; Limits on property tax rates; Variable tax rates versus uniform rates.
505 8# - FORMATTED CONTENTS NOTE
Formatted contents note Taxation of business propertiesExporting commercial and industrial property taxes; Property taxes and urban sprawl; Responsibility for property tax billing and collection; Other land and property related taxes used by local governments; Incidence of the property tax; Who pays it?; If it is a benefits tax?; If it is a capital tax?; Which is the preferred view?; Property tax relief programmes; Summary; Politics of the property tax; Future for the property tax; Summary; References; 2 Value-Based Approaches to Property Taxation; Introduction; Overview of property tax bases; Selection of tax base.
505 8# - FORMATTED CONTENTS NOTE
Formatted contents note Value-based approachesCapital value systems; Building value only systems; Split-rating systems -- i.e. the separate valuation and taxation of land and improvements; Capital improved value systems; Concept of market value; Traditional valuation methods; Conclusions; References; 3 The Politics of the Property Tax; Introduction; Unique characteristics of the property tax; The property tax is a visible tax; The property tax is inelastic; There is inherent arbitrariness in the determination of the tax base; Property is immovable.
505 8# - FORMATTED CONTENTS NOTE
Formatted contents note Property taxes are related to benefits received from local government servicesConcluding comments on unique characteristics; Principles for designing the property tax; Characteristics of the property tax; Tax base; Tax rates; Residential properties; Farms; Non-residential properties; Tax exporting; Tax incentives; Property tax revolts, tax limitations and tax relief; Tax limitations; Tax relief; The politics of property tax reform; The property tax as a local tax; Conclusion; References.
505 8# - FORMATTED CONTENTS NOTE
Formatted contents note 4 Administration of Local Taxes: An International Review of Practices and Issues for Enhancing Fiscal autonomy1Introduction; Central administration; Some national experiences; Results from central administration; Independent local administration; Experience with local administration; The special case of property taxes; Results from independent local administration; Share, joint and cooperative administration; Conclusion; Note; References; 5 Establishing a Tax Rate; Introduction; What level of government should set the property tax rate?; Setting the property tax rate; Determining the tax base.
520 ## - SUMMARY, ETC.
Summary, etc This encyclopedia provides an in-depth analysis of issues related to property taxation, including law, public finance, decentralization, valuation, and property tax form. This encyclopedia examines the criteria applied to evaluate the strengths and weaknesses of property tax. This text also discusses the main valuation methods and the economic principles underpinning them, and reviews the legal and administrative aspects of property tax. Providing topical and highly relevant material, this text also looks at various efforts to reform the property tax in countries that have systems in place dee.
526 ## - STUDY PROGRAM INFORMATION NOTE
Department Finance
650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name as entry element Property tax.
650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name as entry element Property tax
General subdivision Law and legislation.
650 #4 - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name as entry element Taxation.
650 #7 - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name as entry element BUSINESS & ECONOMICS
General subdivision International
-- Taxation.
Source of heading or term bisacsh
650 #7 - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name as entry element Property tax.
Source of heading or term fast
-- (OCoLC)fst01079163
650 #7 - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name as entry element Property tax
General subdivision Law and legislation.
Source of heading or term fast
-- (OCoLC)fst01079172
655 #4 - INDEX TERM--GENRE/FORM
Genre/form data or focus term Electronic books.
655 #7 - INDEX TERM--GENRE/FORM
Genre/form data or focus term Electronic books.
Source of term local
700 1# - ADDED ENTRY--PERSONAL NAME
Personal name McCluskey, William J.
700 1# - ADDED ENTRY--PERSONAL NAME
Personal name Cornia, Gary C.
700 1# - ADDED ENTRY--PERSONAL NAME
Personal name Walters, Lawrence C.
776 08 - ADDITIONAL PHYSICAL FORM ENTRY
Display text Print version:
Title Primer on property tax.
Place, publisher, and date of publication Hoboken, N.J. : Wiley, 2013
International Standard Book Number 9781405126496
Record control number (DLC) 2012029010
856 40 - ELECTRONIC LOCATION AND ACCESS
Uniform Resource Identifier <a href="http://dx.doi.org/10.1002/9781118454343">http://dx.doi.org/10.1002/9781118454343</a>
Public note Wiley Online Library
994 ## -
-- 92
-- DG1

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