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Taxation of Business Property. Is Uniformity Still a Valid Norm . 企業資産課税
・ISBN 978-0-275-94310-3 cloth GB£ 75.00
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電子版あり 大学・学術機関向け電子ブック(eBook)ISBN 979-82-16-98850-2
| 著者・編者 | Bowman, J. H. (ed.), |
|---|---|
| 出版社 | (Praeger, US) |
| 出版年月 | 1995 |
| ページ数 | 205 pp. |
| 言語 | ENG |
| ニュース番号 | <410-295 412-296> |
解説
This newest volume in Praeger's National Tax Association series examines the taxation of business property. Experts from the corporate and academic world address the crucial matters of: the changing business property tax base and its impact on local government economic health; the emerging legal issues in business property taxation; uniformity as a tax policy objective; the enforcement of uniformity; issues concerning the valuation of business property; and the appropriate role of business property taxation. This volume will be of interest to tax specialists in business and government.