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

By John H. Bowman; Frederick D. Stocker | Go to book overview

CONTRIBUTORS
RICHARD R. ALMY is a partner in the firm of Almy, Gloudemans & Jacobs, property tax and assessment consultants, based in Chicago. Previously he served as research director and executive director of the International Association of Assessing Officers. He is the author of many publications on property taxation.
MARK G. ANCEL is a partner in the law firm of Stephens, Berg, Lasater, Schulman & Rogers in Los Angeles, California. He has extensive experience in litigation on property tax issues. He also has participated in conference programs of the National Tax Association, speaking on property tax issues.
JOHN O. BEHRENS, an attorney, is visiting fellow in public finance at the Advisory Commission on Intergovernmental Relations in Washington, D.C. He worked for many years in the Governments Division of the U.S. Bureau of the Census, including service as chief of the Taxation Branch. A specialist in property taxation, he has chaired the Committee on Property Taxation of the National Tax Association and more recently he has served as adviser to that Committee.
JOHN H. BOWMAN is professor and chairman in the Department of Economics at Virginia Commonwealth University. His earlier positions include heading a tax research and policy unit in the Ohio Department of Taxation and working with the Advisory Commission on Intergovernmental Relations as senior resident in public finance. His primary research interest is state and local taxation, with emphasis on property taxation, and his publications include articles in National Tax Journal, Property Tax Journal, and Public Finance Quarterly. He currently is on the editorial advisory board of the National Tax Journal and the board of directors of the National Tax Association. In recent years he has worked on state tax studies in several states.

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

Table of contents

  • Title Page iii
  • Contents v
  • Tables vii
  • Foreword xi
  • 1: Taxation of Business Property Overview 1
  • Conclusion 21
  • 2: Perspectives on the Business Property Tax Base 25
  • Conclusions 43
  • Notes 43
  • 3: Emerging Legal Issues: Valuation and Expenditures Limitations, Toxic Waste Impacts, and Intangibles Valuation 45
  • Conclusion 61
  • Notes 62
  • 4: Uniformity as a Policy Objective 63
  • 5: Uniformity in the Context of Other Concerns 77
  • Conclusions 89
  • Notes 91
  • 6: Enforcement of Uniformity 93
  • Notes 109
  • 7: Business Property Tax Incentives and Economic Development 111
  • Appendix 7 Business Property Tax Incentives by State, 1992 124
  • 8: Special Problems in the Valuation of Business Property 139
  • Conclusion 149
  • 9: Tax Valuation of Contaminated Property 151
  • Conclusions 158
  • 10: Selected Business Property Taxation Issues: Personal Property 161
  • Notes 169
  • 11: Future Directions for Business Property Taxation 171
  • Notes 182
  • References 185
  • Index 195
  • CONTRIBUTORS 203
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