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

List 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

About the author

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

Product details

• Assisted by: John H. Bowman (Editor), Bowman John H. (Editor)
• Publisher: Bloomsbury
• Languages: English
• Product format: Hardback
• Released: 23.03.1995
• EAN: 9780275943103
• ISBN: 978-0-275-94310-3
• Subjects: Social sciences, law, business > Business > Miscellaneous; BUSINESS & ECONOMICS / Real Estate / General, BUSINESS & ECONOMICS / Public Finance, LAW / Taxation, Property & real estate, Taxation, Taxation and duties law, Public finance and taxation, Property and real estate, Taxation & duties law, Business: Management