Taxation of Business Property: Is Uniformity Still a Valid Norm?

by John H. Bowman (Editor)

Overview

This newest volume in Praeger's National Tax Association series examines the taxation of business property. Experts from the corporate and academic world address the crucial matters of: the changing business property tax base and its impact on local government economic health; the emerging legal issues in business property taxation; uniformity as a tax policy objective; the enforcement of uniformity; issues concerning the valuation of business property; and the appropriate role of business property taxation. This volume will be of interest to tax specialists in business and government.

Product Details

ISBN-13:	9780275943103
Publisher:	Bloomsbury Academic
Publication date:	03/23/1995
Series:	Praeger's National Tax Association S
Pages:	224
Product dimensions:	6.00(w) x 9.00(h) x 0.62(d)
Lexile:	1510L (what's this?)

About the Author

JOHN H. BOWMAN is Professor of Economics in the School of Business at Virginia Commonwealth University in Richmond.

Table of Contents

Tables
Foreword by Frederick D. Stocker
Taxation of Business Property: Overview by John H. Bowman
Perspectives on the Business Property Tax Base by Gary C. Cornia
Emerging Legal Issues: Limitations in Valuation and Expenditure, Impact of Toxic Waste, and Valuation of Intangibles by Mark G. Ancel
Uniformity As a Policy Objective by Richard R. Almy
Uniformity in the Context of Other Concerns by Glenn W. Fisher
Enforcement of Uniformity by John O. Behrens
Business Property Tax Incentives and Economic Development by Marilyn Rubin
Special Problems in the Valuation of Business Property by Joan M. Youngman
Tax Valuation of Contaminated Property by Donald T. Morrison
Selected Business Property Taxation Issues: Personal Property by John L. Mikesell
Future Directions for Business Property Taxation by Dick Netzer
Index

Editorial Reviews

Contains papers from the March 1992 National Tax Association seminar. Contributors review various issues in business property taxation, such as the business property tax base, valuation and expenditure limitations, toxic waste impacts, uniformity as a policy objective, tax valuation of contaminated property, and personal property. Includes an overview of the subject, and prospects for future directions in the field. Annotation c. Book News, Inc., Portland, OR (booknews.com)

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