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This paper estimates the effect of an increase in land value tax related to capital gains on the gross value added (GVA) of the construction sector. Using synthetic control method, the results indicate that the GVA of the construction sector presented an average yearly decline of 7.1% between the trimesters in which the LOEVT was promoted until the trimester it was repealed. Placebo tests applied to other sectors, excluding the construction sector, validate our result. [ABSTRACT FROM AUTHOR]

The article discusses about the long-awaited windfall gains tax (WGT) and the concessions to land tax for the build-to-rent (BTR) industry have now been enacted under the Windfall Gains Tax and State Taxation and Other Acts Further Amendment Act 2021 in Australia. It mentions the Victorian Government's desire to share gains made in uplifts in value resulting from amendments to planning schemes.

Copyright of Al-Mustansiriya Journal of Arts is the property of Republic of Iraq Ministry of Higher Education & Scientific Research (MOHESR) and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

The article discusses the evolution of the ideology of the Liberal Party in Great Britain during 1945-1955. Also cited are the performance of the party in the 1945 British general election including the defeats of Archibald Sinclair, Percy Harris and William Beveridge, the decision of party leader Clement Davies to decline the offer to become a member of Winston Churchill's cabinet in 1951, and the economic ideas of Liberal Party members Maynard Keynes and Beveridge.

Copyright of IUG Journal of Humanitarian Research is the property of Islamic University of Gaza and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

A combination of development constraint, low wages in seasonal employment and market intrusion by more affluent households generates housing access and affordability difficulties in many rural amenity areas. In response, residents' groups and public planners have sometimes sought to prioritise 'local needs', restricting the occupancy of new housing to key workers or others deemed 'local'. Drawing on examples from England, this paper illustrates how these down-stream interventions are often rendered ineffective by the upstream and structural drivers of housing access inequality, revealing a need for up-stream reforms focused on community control of land and the tax treatment of housing. [ABSTRACT FROM AUTHOR]

Originally written in 1985, the article provided the first general overview of the history of cartography in the Nordic countries for the period 1650–1800. The objective of the article is to show how the mapping of Northern Europe developed during that period. It is based on available literature and extensive studies in Scandinavian map archives. Mapping activities included property mapping for taxation and land reorganization, early town plans, scientific mapping by scholarly societies, military surveys especially in border regions, charting of economic resources on land, hydrographical surveys of the coasts, and recording the Icelandic environment. The article shows how cartography in the period 1650–1800 had a strong utilitarian motivation. [ABSTRACT FROM AUTHOR]

Tahrir Registers are records of all kinds of income and taxes collected in the Ottoman Classical Age. These registers of land and tax records may also contain information about the Ottoman socio-economic structure. Besides land and tax records, they contain information about the characteristics of the population (married, single, elderly, disabled), religious affiliation, population mobility, regional diversity of agricultural and industrial production, and tax exemption status by profession. In addition, they give information about professions and according to production which professions were more in the forefront. This study evaluates the professions of the Armenian population in Anatolia in the 16th century based on Tahrir Registers. Data from the Tahrir Registers of the sanjaks and kazas of Adana, Adilcevaz, Ankara, Arabgir, Ayntab, Bargiri, Bayburd, Behisni, Beriyyecik, Birecik, Bitlis, Bozok, Canik, Çapakçur, Çemişgezek, Çermik, Divriği, Diyarbekir, Elbistan, Erciş, Ergani, Erzincan, Erzurum, Harput Hınıs, Hısn-ı Mansur, Karahisar-ı Şarkî, Kars-ı Maraş, Kayseri, Kemah, Kiğı, Malatya, Maraş, Mardin, Niğde, Pasin, Ruha, Sis, Sivas, Siverek, Sultanönü, Şelve, Tarsus, Trabzon, Tokat, Van were taken into account. The paper made a general evaluation of the professions of Armenians in the Mid-East Anatolia and analyzed the data according to regional differences. [ABSTRACT FROM AUTHOR]

Funding of new public transport infrastructure is challenging because of the typically large up front costs. Funding bodies are keen to find new ways of delivering new infrastructure and several funding schemes have been implemented which are based on the way in which better public transport from new infrastructure improves accessibility and raises land values have been implemented. Value capture, the term for a funding mechanism whereby the increase in land value following new infrastructure, has been widely viewed as an alternative funding tool for future public transport infrastructure and has been practiced in a number of forms (e.g., Tax increment financing (TIF)). However, few studies have addressed the equity implications in relation to value capture funding schemes. This study investigates the equity implications using Gold Coast Light Rail Transit (GCLRT) stage one in Gold Coast, Australia as the case study. This case study is used to evaluate four different funding schemes based on previous and existing value capture strategies, such as land value tax, value capture strategies (e.g., TIF and special assessments), and a public transport levy. The paper considers vertical and horizontal equity. There is some evidence of high levy for low income households in the GCLRT catchment areas for value uplift based schemes. The conclusions of the paper contribute to implementation of value capture scheme for many cities in Australia and elsewhere wanting to implement similar funding schemes to fund transport infrastructure. • This paper explores the equity implications of different value capture funding alternatives. • This study investigates the equity implications using Gold Coast Light Rail Transit (GCLRT) stage one in Gold Coast, Australia as the case study. • Four schemes are considered (i.e., land value based, household based, value uplift based and combined land value and value uplift based scheme). [ABSTRACT FROM AUTHOR]

In this study, an epsilon‐based network data envelopment analysis is employed to construct assessment mechanisms for government performance. Moreover, performance indicators of two dimensions of tax collection efficiency and financial effectiveness are measured. We propose a vector autoregression model in which all economic variables are regarded as dependent variables to address the disadvantages of traditional regression model. The conclusions are as follows: (a) measures of tax collection efficiency deteriorated, whereas those of financial effectiveness improved. (b) In an impulse response analysis of the model, an increase in government‐published land values produced significantly increased tax collection efficiency. [ABSTRACT FROM AUTHOR]

This study aims to highlight the main aspects that characterize the specificity of the framework and the content of the Romanian state's fiscal policies, regarding the tax exemption of places of worship, owned by recognized cults. Regarding the granting of fiscal facilities for the places of worship owned by the recognized cults, the study emphasizes that the attributes of the fiscal policy framework are: the competence of the Romanian state regarding the regulation of the religious field, in relation to EU norms and requirements; the constitutional-legal definition of the regime of the relationship between the Romanian state and cults: institutional partnership through the system of recognized cults; the social-cultural profile of the Romanian society, a society in which religion is a concern in most European states; the role of the place of worship in the manifestation of the right to religious freedom in its collective dimension and public manifestation. According to the content of the fiscal policy regarding places of worship, the Fiscal Code provides for the exemption from payment: of the building tax and building charges; land tax and land charges; the fee for issuing certificates, approvals and authorizations, as well as exemptions for energy products and electricity. These exemptions are a consequence of the qualification of places of worship in relation to the provisions of Law no. 489/2006 on religious freedom and the general regime of cults, according to the right to religious freedom, as sacred goods - intangible, imprescriptible and inalienable real estate, intended for public utility activities. [ABSTRACT FROM AUTHOR]

Fifty years after the promulgation of the Urban Reform Law, which cancelled the urban speculation processes in Cuba, in 2011 the Raúl Castro government amended the Housing Law opening the possibility of free sale of homes and, with this, the operation of a growing real estate market. Eight years after that measure, the effects on the social and economic geography of cities are already being perceived and the legislative and tax deficiencies of a regulatory framework designed for another socioeconomic reality are evident. It is urgent to update the legal regulations, perfecting the urban registry and cadastre, as well as the introduction of new fiscal instruments that control the incipient processes of urban gentrification. [ABSTRACT FROM AUTHOR]

Economic rents have long been identified as an efficient tax base. In addition, the recent literature documents that rent income is highly concentrated and that rents are quickly increasing. Rent taxation thus seems attractive for reasons of both efficiency and equity. Nevertheless, rent taxation remains a marginal topic in research and policy making. In a systematic review of the neoclassical literature on different rent types, we find that some types of rents reflect inefficiencies and should thus be minimized, while others reward investments and should be supported in line with social welfare. What remains for taxation are land rents, one of the few true scarcity rents. Land rents have significant potential to improve the efficiency of the tax system. We then begin to develop a comprehensive theory of land rent taxation by identifying relevant efficiency and equity effects. The interaction of many of these effects remains unexplored, which might explain policymakers' hesitation in using land taxes to date. [ABSTRACT FROM AUTHOR]

Copyright of Dilemas Contemporáneos: Educación, Política y Valores is the property of Dilemas Contemporaneos: Educacion, Politica y Valores and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Although taxes on land and property have many desirable attributes, the challenge of ensuring completeness of tax rolls and currency of valuations preclude their effective use to support urbanization and service provision in many developing countries. The example of Kigali shows how building footprints and heights generated from high-resolution satellite imagery, together with sales prices and routine statistical data, allow to assess and improve coverage and design of property tax systems. We show that only 40% of potential land lease fee revenue (of US$ 4.9 million) was collected and that moving to 1% value-based tax would increase revenue almost 10 times while being less regressive than the current system. While this could allow reducing the tax burden for low-income groups, exemptions should be applied with caution based on careful empirical analysis. [ABSTRACT FROM AUTHOR]

The article reports that nation begins to emerge from the restrictions imposed due to the COVID-19 pandemic, Australians are facing the disastrous prospect of unemployment moving towards levels not witnessed since the Great Depression. Topics include the history shows the high unemployment being poorly in the pursuit of wage justice, the opportunity for unions to facilitate the creation of jobs for members, and the fundamental rebalance of the labour market by working to labour for production.

The article explores how Australian jurisdictions, express trusts by declaration do not have to be created in writing that can be manifested and proved of written evidence signed by the trustee to achieve the parting of the equitable interest in favor of the trustee. Topics include generally depend on the nature of the property involved and whether the trust is established by declaration or transfer; and Supreme Court of Victoria determine way of an application for advice discretionary trusts.

Free or underpriced curb parking creates a classic commons problem. Studies have found that between 8% and 74% of cars in congested traffic were cruising in search of curb parking, and that the average time to find a curb space ranged between 3 and 14 min. Cities can eliminate the economic incentive to cruise by charging market-clearing prices for curb parking spaces. Market-priced curb parking can yield between 5% and 8% of the total land rent in a city, and in some neighborhoods can yield more revenue than the property tax.

As Obeng-Odoom points out, George gravitated toward a community "stewardship" conception of the commons, specifically land, versus private "ownership". Franklin Obeng-Odoom provides a summary of this history and the current status of the debate as a basis for "rethinking the commons". Debates about property rights and the role of the commons have a long history. [Extracted from the article]