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The American Journal of Economics & Sociology's special edition volume on Rent and Labor Exploitation explores various aspects of exploitation in the context of current world events. The papers in this volume shed light on issues such as housing affordability, racial discrimination in banking, ancient labor practices, agribusiness rent extraction, and the impact of higher apartment rent levels on health insurance enrollment. The journal aims to provide a platform for diverse perspectives on economic rent, labor exploitation, and social justice, encouraging readers to draw their own conclusions. [Extracted from the article]

Sprawling land development patterns have exacerbated ecological degradation, social fragmentation, and public health problems. Perverse incentives arise from the ability to privatize collectively created value in land rents and socialize ecological costs. Land value taxation (LVT) has been shown to encourage urban infill development by reducing or eliminating rent-seeking behavior in land markets. However, despite its purported benefits, this tax reform is value monistic in its definition of optimal land use and, therefore, does little to address the lack of non-market information to inform land use decisions. We propose an ecological-impact-weighted land value taxation policy (ELVT) which incorporates the ecological footprint of land use into one's land value tax burden. We test both proposed policies (LVT and ELVT) relative to a "status quo" (SQ) property tax scheme, utilizing a conceptual spatially explicit agent-based model of land use behaviors and housing development. Our findings suggest that both tax interventions can increase the capital intensity and decrease the land intensity of housing development. Furthermore, both tax interventions can lead to a net profit loss for speculators and a decrease in the average housing unit price. The ELVT scheme is shown to significantly increase urban nature provisions and dampen the loss of ecological value across a region. [ABSTRACT FROM AUTHOR]

Traditionally, rental housing has been supplied by a large pool of individual investors who own a few units and invest their savings, with some leverage, to take advantage of the tax regime in Australia. The last five years have seen the emergence of build-to-rent (BTR) units, which are supplied by investors who own a large number of units. The state of Victoria in Australia has the largest share of these projects. In the current market and regulatory environment, the financial viability of BTR projects is low for investors and hinges on the ability of units to be leased at higher than market rents. This paper examines four groups of levers, including those already being pursued by the building industry, that can be used to improve the financial viability of BTRs. These include: (i) revenue maximization, (ii) cost reduction (iii) fiscal and (iv) planning incentives. An archetypical BTR project which mimics current practice is considered, assumed to be in Docklands, Victoria, where several BTR projects are planned. For the robustness check, a feasibility analysis is conducted for a site in North Melbourne, a neighbourhood in Victoria with several BTR projects. The results indicate that for revenue maximization, the mix of unit types in a BTR project should be location-specific, as market preferences (and the characteristics of renters) determine the rent for different types of units that can be achieved. In a conventional BTR project development, where land is bought upfront and the project is developed, the mixed-use BTR (residential in combination with commercial) does not provide significant financial benefits though including small retail (3–4% of the net lettable area) may provide complementary benefits. Incurring large capital costs upfront and having the revenue stream spread over long periods reduces financial viability. While construction costs are more difficult to reduce, ways to reduce land costs could be through zoning land for BTR use, through mechanisms such as joint ventures with landowners, and land leasing. Exemptions on income, land tax, and rates (like CHPs) can result in a higher return for investors. A full GST refund, an incentive that industry is lobbying for, results in a similar IRR as an exemption on income, land tax and rates would offer. These results will assist in determining priorities for policies that are aimed at BTR. [ABSTRACT FROM AUTHOR]

Land and Building Tax (PBB) has an important role in supporting the development and administration of local government. However, low community participation can hinder the achievement of the maximum potential of this revenue source. This study aims to analyze the factors that cause the unoptimal participation of urban communities in the payment of Land and Building Tax (PBB) in Kuningan District. This research method uses a qualitative approach with descriptive research type. Data collection techniques were conducted through field studies with interviews, which were supported by data analysis. The research location is in Kuningan Sub-district, Kuningan Regency. The results of this study identified socio-economic, administrative, and psychological factors and found regulatory factors to be the cause of low community participation in PBB payments. This research also provides recommendations regarding efforts that need to be made to optimize the level of urban community participation in PBB payments in Kuningan Sub-district. [ABSTRACT FROM AUTHOR]

Concerning the dependence of land taxation on the cadastral or market value of lands in developed and developing countries, the role of land resources in the system of socio-economic development is quite high. World studies show the presence of methodological problems related, among other things, to the composition of price-forming factors of mass assessment. In relation to garden and vegetable garden lands, the issue of taking into account factors related to the immediate environment and soil quality is especially relevant, which is associated with the social justice of land taxation. The current paper aims to determine the influence of factors of the immediate environment and soil fertility on the cadastral value of the lands under consideration by determining which methodological apparatus has been built. Modeling of the specific indicator of cadastral value (SICV) of land plots is performed on the example of five gardening and vegetable gardening partnerships of the Belgorod district, where 79% of the territory is occupied by agricultural lands, which are quite diverse in soil composition, relief, and other studied factors. A linear model of dependence between local factors and the UPCS is proved. The reliability of the model is confirmed by testing for homoscedasticity, autocorrelation, and statistical significance of factors. The results of determining the cadastral value demonstrated an average change of 10%. [ABSTRACT FROM AUTHOR]

In 1792, the Danish government announced the abolition of the transatlantic slave trade and granted St. Croix planters a grace period to import slaves before the cessation. Despite hopes for improved conditions for the enslaved after the abolition, surging sugar prices prompted planters to increase imports of enslaved Africans. Census data, slave trade records, and land tax registers illustrate how St. Croix planters, in the face of impending abolition, exacerbated mortality rates among the enslaved and hindered efforts to create a naturally reproducing enslaved population. The short-term acceleration of slave importation after the Danish decision to end the slave trade increased the total mortality rates of Africans throughout the Atlantic region. [ABSTRACT FROM AUTHOR]

Copyright of Bamboo & Silk is the property of Brill Academic Publishers 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.)

This study aims to determine the effectiveness and contribution of Tax Customs acquisition of land and building rights (BPHTB) and Urban and rural land and Building Tax (PBB-P2) to the receipt of local revenue (PAD) from 2018-2022. This research method uses a qualitative method that uses a descriptive approach. The object of this study is the Office of the Financial Management Agency of South Aceh region, the source of data used is secondary and primary data, secondary data obtained from the realization of the effectiveness and contribution of tax revenues acquisition of land and building duty (BPHTB) and land tax and Urban and rural building (PBB-P2), and primary data obtained from interviews. Based on the results of the discussion, the level of effectiveness of BPHTB from 2018-2022 is very effective with a percentage level of 167.45%, while the level of contribution is in the good category with a percentage of 45%. For the level of effectiveness of PBB-P2 from 2018-2022, it is quite effective with a value of 80.36%. While the level of contribution is in the medium category with a percentage value of 23%. [ABSTRACT FROM AUTHOR]

In the article "Are Landlords so Different? Comments on Residential Accumulation: A Political Economy Framework," Michael Ball examines the role of landlords in housing and rent determination. The author challenges the belief that landlords are unique in their profit-maximizing behavior and argues that their actions have a limited impact on rent prices. The article explores rent theory and its relationship to Marx's labor theory of value, concluding that landlords are passive intermediaries in the rental market and that rents are primarily determined by demand and production costs. The text also discusses differential rent and absolute rent theories proposed by Marx and critiques cost-based pricing theories in economics, particularly in relation to land rent theory. It questions the idea that rising urban rents will lead to the downfall of capitalism and suggests that efforts to reduce landlord returns may result in housing shortages. The article acknowledges the complexity of competition for scarce land resources and the role of political actions in housing issues. It argues that significant improvements in housing provision are possible, but there may be challenges in addressing the anti-urban growth movement. [Extracted from the article]

The article explores the protests and dissent that occurred at the University of Valle in Colombia in the early 1970s. Students at the university went on strike to object to funding from local and international elites, criticizing wealth inequality, imperialism, and the limitations of development within a capitalist system. The architecture school at the university played a significant role in organizing and leading the protests. The article discusses the relationship between architecture, international development, and student activism, highlighting the ways in which students contested elite visions and reshaped the physical space of the university. [Extracted from the article]

Geospatial data provides a window to explore traditional statistical modeling and investigate the geographic distribution of data, revealing patterns, connections, and relationships. These spatial analyses play a crucial role in understanding complex problems at the intraurban scale, allowing one or more variables to be associated with the study. In this context, this research examined the spatial correlation between two socioeconomic indicators in Salvador, Bahia: The UrbanEnvironmental Quality Index (IQUASalvador) and the Urban Property and Land Tax (IPTU), focusing on the Barra/Pituba Borough. In univariate and bivariate analyses, exploratory geospatial data techniques were employed to identify the spatial dependence between these variables, including the Global Moran's Index, the Local Indicators of Spatial Association (LISA), and the Moran scatterplot. The results revealed a positive and significant autocorrelation, with confidence levels of 95% and 99%, and specific geospatial patterns in the studied area were identified. This study highlights the role of geospatial analyses as an essential complement to the traditional statistical analysis of municipal socioeconomic data, offering valuable insights for urban planning and public policies. [ABSTRACT FROM AUTHOR]

The Kingdom of Aceh Darussalam (ruled 1514 to 1903) was a famous Islamic kingdom in the history of the archipelago. The peak of its glory was reached during the time of Sultan Iskandar Muda (reigned 1607-1636). The glory and fame of this kingdom was created because of Sultan Iskandar Muda's ability to regulate political-economic policies, especially the tax and customs sectors as the main pillars of the kingdom's wealth income. This article discusses the income of royal wealth from the tax and customs sector, which includes tax and excise objects, the management of their collection and the sultan's policies in reviving the tax sector. Sultan Iskandar Muda has built the port of Bandar Aceh into a large port and concentrated the trade in pepper and commodities which have a high selling value on the world market only in this city. The impact is that Bandar Aceh is visited by merchant ships from the archipelago and abroad. Traders, foreign and local, are charged taxes and excise, such as adat stamp or adat lapik cap (the sultan's permission to land), adat wase kuala (fees for guarding parking and guarding ships entering and leaving the port), stall tax on merchandise/trading place. Taxes are also collected from local traders who sell at the market. Apart from that, land tax is also levied (wase tanoh), farmers who receive irrigation are subject to the customary but umong tax, farmers who seek forest products are subject to wase gle tax), people who litigate in court are subject to the customary tuha tax, people who die but do not leaving his heirs his wealth to be put into the royal treasury, as well as foreign traders. Income from various types of taxes and excise is intended to build various facilities and infrastructure to strengthen and advance the kingdom. [ABSTRACT FROM AUTHOR]

The topic of the paper is tax and the tax system of the Byzantine Empire. The tax system analysed in this paper was created and applied from the 3rd to the 9th century. In this research, the author tried to point out the changes that took place in the property relations in the agriculture of the Empire, which in many ways affected the organization and method of tax collection. The paper provides an analysis from which it can be noted that the organization of tax collection followed the changes that took place in Byzantine society. Agricultural production in the first centuries was based on the relationship between the colonists and the landowners. That relationship began to change from the beginning of the 7th century, when an increasing number of free peasants began to appear in agricultural production. The Roman and then the Byzantine system of tax collection was based on the registration of the land in the cadastre. Every land owner had to be registered in the cadastre, and thus was obliged to pay taxes. The financial administration of the Empire gave estimates every year of how much tax should be collected. The tax system in these times is going through changes in the way it is collected. The old relationship in which head tax and land tax are collected is abandoned and a system of special assessments, household tax and land tax is introduced. The changes that occurred in the method of tax collection influenced the further development of relations in Byzantine agriculture. Throughout this period, taxes were collected in money, mostly gold. [ABSTRACT FROM AUTHOR]

"The Making of Mămăligă: Transimperial Recipes for a Romanian National Dish" by Alex Drace-Francis explores the history of maize in Romania and its broader impact on central and southeastern Europe over six centuries. The book examines maize as a lens through which to view Romania's history, covering topics such as capitalism, social history, political crises, and cultural history. Drace-Francis investigates the origins of maize in southeastern Europe, the cultivation and trading of maize in Wallachia and Moldavia, and the role of maize in key events and periods in Romanian history. The book also delves into the cultural significance of mămăligă, a maize porridge, through sources such as cookbooks, medical expertise, novels, folklore, and proverbs. While the book ends in the early twentieth century, it suggests that there is more to explore in terms of the role of maize in Fascist, Communist, and post-Communist Romania. Overall, "The Making of Mămăligă" provides a compelling case for the intersection of food, agricultural history, and cultural history in Romania. [Extracted from the article]

Densification and more efficient use of land are important planning challenges across Europe intended to aid the pursuit of sustainability goals. Property taxation influences land use. It can discourage or incentivize efficient land use. In the international academic debate, the land value tax is considered an effective land policy instrument that can promote more efficient use of land. Germany is currently transforming its property taxation system and has discussed different property tax models in the political decision-making process. This paper explores the political motivations of this reform based on a discourse analysis of plenary sessions and complementary in-depth expert interviews. On the one hand, the empirical findings highlight the experts' positive assessment of the potential of the land value tax for efficient land use and densification. On the other hand, they also show how the potential allocative effects of the land value tax were largely overlooked during the political debates. Instead, discussion centred around distributional aspects of the property tax. It can be shown that despite the great potential for tackling urgent planning issues, policymakers are hesitant to adopt and apply instruments of land policy that intervene in existing private property rights. [ABSTRACT FROM AUTHOR]

An economic experiment with endogenous institutions informs the political economy of land value taxation relative to uniform property taxation in terms of efficiency and sprawl reduction. Heterogeneous type distributions were used so that land value taxation was earnings-rational, relative to uniform property taxation, for 40, 60, and 80 percent of the participants. The model's induced values predict land value taxation leads to less sprawl, more earnings, and more tax revenue than uniform property taxation. Experimental data do not consistently match this prediction, where both tax institutions led to more sprawl and lower earnings than predicted. Results show participants voted for the tax institution that does not maximize their individual earnings in 16.7 percent of rounds. These earnings-irrational choices occurred when the type distributions were 40 and 60 percent in favor of land value taxation. The experiment results nonetheless show the absolute advantage of land value taxation for producing less sprawl, more tax revenue, and more earnings. Moreover, the behavioral evidence suggests that relative advantage of land value taxation in reducing sprawl is greater than predicted by the model. This suggests further inquiry about whether land value taxation promotion activities may best be targeted towards cities using uniform property taxation where economies are vibrant, land uses are already relatively intensive, and greater-than-average population density already exists. [ABSTRACT FROM AUTHOR]

The reason for conducting this research is to decide the public's attention to paying land and building fees in the City of Maesa Unima, South Tondano Regency and there are factors that cause people in the City of Maesa Unima not to pay land and building fees. The methodology used in this study is a subjective illustration methodology. the information used is perception, interviews, documentation. The consequences of this review show that there is no public awareness in paying area and building fees in the City of Inn Maesa Unima, this can be seen from the elements that influence public awareness. Efforts by public authorities to provide understanding to residents of local areas to pay land and building fees are still low or less than ideal, causing setbacks for regions in carrying out their commitments. [ABSTRACT FROM AUTHOR]

Copyright of Revista Jurídica (0103-3506) is the property of Revista Juridica 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.)

Don Munro's book, "Marx's Theory of Land, Rent and Cities," provides a comprehensive literature review of Marx's philosophy and economic analysis of land, rent, and the land property class. Munro focuses on cities and their relationship to national and global economics, addressing issues such as inequality, financialization of land, land grabbing, and climate change. The book engages with various perspectives, including Henri Lefebvre's "The Right to the City," and proposes strategies for inclusive and socially equitable urban development. Munro's work is a valuable resource for understanding Marx's theory in the context of urban development in both the Global North and South. [Extracted from the article]

Densification and more efficient use of land are important planning challenges across Europe intended to aid the pursuit of sustainability goals. Property taxation influences land use. It can discourage or incentivize efficient land use. In the international academic debate, the land value tax is considered an effective land policy instrument that can promote more efficient use of land. Germany is currently transforming its property taxation system and has discussed different property tax models in the political decision-making process. This paper explores the political motivations of this reform based on a discourse analysis of plenary sessions and complementary in-depth expert interviews. On the one hand, the empirical findings highlight the experts’ positive assessment of the potential of the land value tax for efficient land use and densification. On the other hand, they also show how the potential allocative effects of the land value tax were largely overlooked during the political debates. Instead, discussion centred around distributional aspects of the property tax. It can be shown that despite the great potential for tackling urgent planning issues, policymakers are hesitant to adopt and apply instruments of land policy that intervene in existing private property rights.

B "debates over the funding of basic income tend to steer towards overly idealistic funding sources" b Arguably, however, the land tax argument today is weak in some of the same ways that the redistributive case for basic income is: that in its different dimensions and as a singular measure, it is (in fact) fatalistic in that it leaves the structural problems of unstable work and (overall) weak public funding intact. Basic income debate in times of crisis Analysis of basic income - a cash grant paid individually, monthly, unconditionally and universally in a population, and permanently - has been shaped by concerns about the grounds for and the implementation of the scheme that inevitably come up against each other in practical terms. B "The question of the feasibility of a basic income is embroiled in the question of justification" b The equality paradox also draws the basic income debate into the murky waters of who to target in the face of shifting vulnerable groups, which is a defining feature of comparably tax-starved states. On the other hand, studies of the affordability of basic income in Europe show that countries that already spend the most on public services and income support and (in relative poverty terms) need a basic income the least, can best afford it. [Extracted from the article]

This article contributes to the existing literature on the political economy of Zimbabwe by focusing on a hitherto understudied area, land taxation. While scholars have written extensively on the political economy of land in general, not much is available on debates around its taxation. Those that have written on the land question have paid less attention to its taxation. Similarly, recent works on the colony's fiscal system lack the scope for a detailed examination of the land taxation question. By analysing how different governments of the country operating within distinct historical contexts approached the question of land taxation reinserts land taxation in conversations around the political economy of both colonial and postcolonial Zimbabwe, particularly how politics and economics intersected in shaping policy formulation and implementation. During the colonial period, the main idea behind the imposition of land tax was to force absentee landowners and those who occupied land for speculative purposes to sell their land or develop it; however, the situation changed following the Fast Track Land Reform Programme in 2000. At that stage, the main objective for land taxation shifted from encouraging the selling of land for redistributive purposes to making resettled farmers utilise their land. In either case, land taxation and contestations around it provide another way of looking at the dynamics of state making in settler colonial and post-settler colonial contexts. The article relies on a wide range of sources that include parliamentary debates, newspapers, archival sources, and other political pamphlets and documents. A close analysis of archival sources shows how arguments for and against land taxation changed or persisted across the colonial and postcolonial historical epochs. [ABSTRACT FROM AUTHOR]

Economists view land taxes as having beneficial efficiency properties relative to other forms of taxation. Furthermore, land taxes in New Zealand are administratively easy to implement since all properties are already valued on a regular basis. However, questions remain about the distributional properties of a land tax. Five questions are addressed in this paper: First, what are its vertical equity properties (in relation to household income/wealth)? Second, what are its horizontal equity properties (for people with similar incomes/wealth but with different landholdings)? Third, what are the impacts of the tax on landowners involved in land-extensive primary industries? Fourth, what are the impacts on owners of Māori land? Fifth, what inter-generational equity distributional considerations arise? After addressing these questions, the paper considers broader changes to the tax system accompanied by a central government land tax that incorporates the following features: (1) Māori freehold land that is currently non-rateable under the Local Government (Rating) Act 2002 is exempt from the tax; (2) a tax-free threshold is set based on the per hectare value of the land parcel; (3) a proportionate tax is levied on all land value above the threshold; and (4) an option is provided to accrue the tax liability (with interest) until property sale to alleviate cashflow constraints. The paper concludes that the strong efficiency and administrative properties of a land tax, structured as above to alleviate certain distributional concerns, make land tax a valid option for central and local governments to consider. [ABSTRACT FROM AUTHOR]

A tax reform introduced by the Australian Capital Territory (ACT) Government in 2012 aimed to ease the barrier of owning a home by replacing stamp duty with a broad-based general rates and land tax. This article assesses on the impact of this reform on the ability of low-income families to buy a house using a microsimulation model. The results show that tax reform has increased property turnover and reduced the amounts paid for stamp duty and rates for most groups of vulnerable families in the ACT. However, extreme increases in house prices may offset this gain for vulnerable families. [ABSTRACT FROM AUTHOR]

The question of land ownership is fundamental to any modern society and has been blamed as the root of numerous social inequalities. This paper explores one potential solution to the land question, Land Value Tax (LVT), which was first popularised in the 1880s by Henry George. Despite its long history, LVT has not been widely implemented, but recently proposals to replace existing property taxes with this form of taxation have re-emerged on the political scene. While the Welsh Government has recently explored the idea of introducing an LVT, there are limited studies on this form of taxation in the context of a discretionary planning system, such as the Welsh planning system. This paper conducts exploratory qualitative research using Wales as a case study. Data was collected via semi-structured interviews with experts across various related fields, primarily within taxation and planning, to establish the potential effects of LVT in practice, with a particular focus on how it might affect the equity of planning outcomes. Overall, the research showed that despite the strong theoretical potential, fundamental practical issues would diminish the ability of LVT to effectively influence planning. LVT is argued to be largely incompatible with a discretionary planning system (e.g., the Welsh planning system), and therefore, the research concluded that many of the potential benefits of LVT could be better achieved through reforms to existing taxes and planning processes, particularly land value capture mechanisms. [ABSTRACT FROM AUTHOR]

Balakrishnan has produced a definitive report on the effects of market liberalization and decentralization of governance in the Western Indian region of the Mumbai-Pune economic corridor. Whenever land has an astronomical price, there is an extreme discount that can only be reconciled by taxes on other, non-land activities. (16) True, a self-regulating land market is an economic fallacy, but saying so does not advance an alternative view, such as land value return. [Extracted from the article]

We exploit exogenous changes in land value tax burden caused by a municipal-level government reform in 2010 to examine the property tax capitalization. In 2010, three pairs of counties and cities were merged into three municipalities (Taichung City, Tainan City, and Kaohsiung City), resulting in increases in taxes of lands of the original cities and decreases in taxes of lands of the original counties. Using 2007-2015 land transaction data, the difference-in-difference estimates suggest robust evidence of capitalization in lands of the original counties. However, there are mixed results on capitalization in the lands of the original cities. [ABSTRACT FROM AUTHOR]

This article proposes a systemic connection between cash-crop gardening, commercialisation and individually-owned landed property in late eighteenth-century Malabar on the southwestern coast of India. The discussion starts with a focus on the English East India Company's (EIC) early nineteenth-century investigations into land tenure and land tax. It identifies an agreement of opinion between two EIC revenue officers, Thomas Munro (d. 1827) and Francis Whyte Ellis (d. 1819), otherwise known to occupy rival intellectual positions. Both of them agreed on the existence of privately-owned landed assets in the region. This article calls this agreement 'the Malabar consensus' and argues that it was founded on an objective, if not intimate, examination of a set of specific historical conditions. The first section explores the tenurial category janmam or the aṭṭipēṟu of the eighteenth century and describes certain procedural innovations in the realm of landed and agrarian assets which mark a generalised transition along the coast of Malabar during the early modern centuries. The second section attempts to explain a set of economic opportunities that the aṭṭipēṟu stakeholders, finding themselves in a political and economic transition, found available in the eighteenth century. These innovations and the opportunities they provided were instrumental in creating a substantial class of parvenue landowners, and also an equally significant social class of share-croppers and wage-earners whose emergence characterised the early modern Malabar experience. [ABSTRACT FROM AUTHOR]

The article focuses on Revenue New South Wales (NSW's) determination that NSW surcharge purchaser duty and surcharge land tax provisions are inconsistent with international tax treaties. It discusses the implications of this determination for citizens of certain treaty countries, highlights the case of Victoria's State Revenue Office, and provides insights into how trustees of discretionary trusts can navigate the foreign surcharge provisions in different states and territories.

Copyright of Przeglad Sejmowy is the property of Kancelaria Sejmu 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.)

Municipalities debating land value taxation or split-rate taxation need empirical evidence to understand how the transition of property tax regimes will affect their tax base. Using a valuable dataset on split-rate taxation from municipalities in Pennsylvania, this article empirically estimates the impacts of split-rate taxation on real estate market values and land values. The estimated impact of switching from conventional property taxation to split-rate taxation on aggregate market values is significantly positive, but the average impact from changing split-rate tax parameters during the sample period is smaller depending on the empirical specification and the sample used. In addition, the impacts vary across property types. Commercial properties appear to benefit more from split-rate taxation compared to residential and industrial uses. The Pennsylvania experience also suggests that split-rate taxes have a negative impact on land values during the sample period, but it does not appear that land values would drastically fall. The findings have important policy implications. [ABSTRACT FROM AUTHOR]

This article evaluates the impacts of reductions in residential effective tax rates on homeownership in Detroit, Michigan. The decline in effective tax rates was driven by a citywide reassessment that significantly reduced effective tax rates. These estimates are used to infer the potential impacts of moving from a traditional property tax to a split-rate tax in which the tax rate applied to land is higher than the tax rate applied to structures. Using Detroit parcel-level data over the years 2012–2019, we find that tax reductions resulting from property reassessment generated a very small net decrease in homeownership. Our evaluation suggests that moving to a split rate tax would likely result in a minimal change in the homeownership rate in Detroit. [ABSTRACT FROM AUTHOR]

This article estimates the relationship between business establishment location and split-rate property taxation. Using variation in split-rate adoption and intensity by municipalities across Pennsylvania, I apply data from the Census's County Business Patterns (CBP) between 1994 and 2017 to estimate difference-in-difference (DiD) style models. Findings suggest that moving from conventional property taxation to a split-rate system is associated with an initial increase of between 60 and 107 business establishments. The number of business establishments does not appear to be sensitive to changes in the split-rate ratio after implementation, but the initial increase in the number of establishments declines each year after implementation by between 3.3 and 5.5 establishments, or about 5 percent. [ABSTRACT FROM AUTHOR]

The article provides an assessment of soil fertility indicators of agricultural lands in the northern foreststeppe of the Republic of Bashkortostan within the Iglinsky region (Russian Federation). The content of humus, mobile phosphorus, exchangeable potassium, the thickness of the humus horizon, granulometric composition, morphological properties and soil washout were studied. It was revealed that the soil-forming process occurs on rocks of different ages and genesis, such as diluvial carbonate and carbonate-free clays and heavy loams, limestone eluvium, sandstone eluvium and alluvial deposits, which determine the diversity of the soil cover. In the study area, water erosion processes are developing, influenced by anthropogenic and natural factors such as planar and linear washout on slopes with a steepness of more than 2-3° and high ploughing of agricultural land. In terms of humus content, low-humus and medium-humus soils are widespread, accounting for 45.5 and 40%, respectively. The soil map was corrected and digitised to identify the main types and subtypes of soils, indicating the varieties at a scale of 1: 25,000. Digitised maps, taking into account the current state of soil fertility, are used to develop projects for inter-farm and intra-farm land management of organisations of the agro-industrial complex, state cadastral valuation of agricultural land, determination of land tax and development of measures to improve soil fertility. [ABSTRACT FROM AUTHOR]

This article is devoted to the analysis of the current problems of property taxation which plays a significant role in the formation of the sources of the budget replenishment. The construction of an effective tax system is the main component of strategy for the economic and social development of the state. The theoretical essence, the role and assignment of property taxation are highlighted. Famous scientists who are involved in the study of experience of the real estate tax operation in Ukraine and other countries and who analyse of property taxation problems are noted. It is determined that the increasing of the role of financial taxes and their share of income is the main direction for the public budgets strengthening and the expansion of financial autonomy in the relevant country’s territories. The national and international dimentions of the property taxation and the particularities of the payment of the real estate which is different from the land plot, the transport tax and the land payment are considered. It is shown that since the start of a full-scale war of the russian federation against our country, the Verkhovna Rada of Ukraine adopted amendments to the legislation which provide a significant reduction of the taxation for the period of the martial law. Dynamics of the local budgets income from local taxes is analyzed during 2018-2021 years, among them are the real estate tax which is different from the land plot and paid by legal entities and individuals who are the owners of residential real estate objects, land tax for legal entities and individuals, rent from legal entities and individuals, transport tax for individuals and legal entities. The key problems and directions for improving property taxation are identified as its charge is incomplete due to which fairness of taxation is not ensured. [ABSTRACT FROM AUTHOR]

Introduction. Prior to Ukraine's accession to the World Trade Organization (WTO), the scope and directions of financial support for agricultural producers were determined by the priorities of the state agrarian policy and the financial capabilities of the state budget. The terms of membership in the WTO make it urgent to consider the issue of reducing the level of taxation for agriculture in the aspect of basic agreements, principles, and rules of the international organization. Methods. The following methods of understanding economic phenomena and processes were used to solve the problems: epistemological analysis (convention analysis), theoretical generalization, synthesis, induction and deduction, structural and logical analysis, comparison. The results. On the basis of the generalization of the world experience regarding the taxation of the activities of agricultural producers, measures are proposed for the fiscal stimulation of subjects of entrepreneurial activity in the field of agrarian business, that as one of the tools for reproducing the potential fertility of agricultural land, we are considering the use of adjustment coefficients when calculating the land tax and the tax of the 4th group of payers. For this purpose, it is expedient to develop a system of correction coefficients when calculating the value of agricultural land, for which it is necessary to carry out (every 5 years) agrochemical certification of land as a component of the agricultural census. As a basis for the calculation of the correction coefficient, it is advisable to take the value of agricultural land at the beginning and end of the reporting period and multiply it by the value of the normative monetary assessment in the region, on the basis of which the value of the land will be determined, which will serve as the basis for calculating land tax and rent. It is advisable to predict the effect of this indicator for a five-year period. Discussion. Financing of the country's post-war reconstruction will be carried out at the expense of agribusiness entities operating without state support. In this regard, it is necessary to use the foreign experience of stimulating tax influence on their activities, especially small agricultural enterprises, in particular, the extension of the simplified taxation system. [ABSTRACT FROM AUTHOR]