By John Hasseldine
Advances in Taxation Vol. 23 encompasses a selection of high quality manuscripts addressing difficulties bobbing up from federal, kingdom neighborhood and overseas taxation.
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Extra info for Advances in Taxation
National Tax Journal, 48(1), 71À84. Sirmans, G. , Gatzlaff, D. , & Macpherson, D. A. (2008). The history of property tax capitalization in real estate. Journal of Real Estate Literature, 16(3), 327À343. Tiebout, C. M. (1956). A pure theory of local expenditures. The Journal of Political Economy, 64(5), 416À424. , & Hagerty, M. R. (2006). Rising happiness in nations 1946À2004: A reply to Easterlin. Social Indicators Research, 79(3), 421À436. Vocino, T. (2011). Counties in crisis, assessing the quality of life in Alabama.
A tax rate of 1 mill represents a tax liability of one dollar per $1,000 of assessed value. For example, a house with a market value of $100,000 has an assessed value of $40,000. , $25 for every $1,000 of assessed value, or $25 multiplied by 40). 6. Alm et al. (2011) do not identify any other changes, but Senate Bill 55, passed in 2009, added foreclosure and distressed sales in the section of the Official Code of Georgia that lists criteria to be used in determining FMV. Dana Eaton, chief appraiser for Troup County, said this change primarily affected residential property.
W. (2007). S. population: Self-reported health status and priority health conditions, by demographic characteristics. Medical Care, 45(7), 618À628. Oates, W. E. (1969). The effects of property taxes and local public spending on property values: An empirical study of tax capitalization and the Tiebout hypothesis. Journal of Political Economy, 77(6), 957À971. Oates, W. E. (1973). The effects of property taxes and local public spending on property values: A reply and yet further results. Journal of Political Economy, 81(4), 1004À1008.