| 000 | 01626naa a2200181uu 4500 | ||
|---|---|---|---|
| 001 | 5110915363210 | ||
| 003 | OSt | ||
| 005 | 20190211160216.0 | ||
| 008 | 051109s2005 xx ||||gr |0|| 0 eng d | ||
| 100 | 1 |
_aKENNEDY, William; MCALLISTER, Mary Louise _922344 |
|
| 245 | 1 | 0 |
_aPolitics of municipal property taxes : _bimplications for decision-making |
| 260 |
_aToronto : _bIPAC, _cSummer 2005 |
||
| 520 | 3 | _aProperty taxes are one of the few, important mechanisms through which municipal governments can exercise a measure of autonomy and determine policies that shape their local communities. Property taxes account for almost half of a municipalitys own-source revenues. Ideally, decisions surrounding property-tax assessments could be based on criteria related to such things as equity, efficiency and stability. A closer examination of property-tax assessments between property classes in Northern British Columbian municipalities, however, suggests that the setting of tax rates appears to be an incremental, rather than systematic, process that builds on past experiences, current demands, and observation of the practices of nearby municipalities. These findings suggest that property-tax policy development is a poorly understood process that can have significant implications for the economic health of local municipalities | |
| 773 | 0 | 8 |
_tCanadian Public Administration : the journal of the Institute of Public Administration of Canada _g48, 2, p. 207-230 _dToronto : IPAC, Summer 2005 _xISSN 008-4840 _w |
| 942 | _cS | ||
| 998 |
_a20051109 _b1536^b _cTiago |
||
| 998 |
_a20081119 _b0941^b _cZailton |
||
| 999 |
_aConvertido do Formato PHL _bPHL2MARC21 1.1 _c14014 _d14014 |
||
| 041 | _aeng | ||