The Experts below are selected from a list of 9450 Experts worldwide ranked by ideXlab platform
Data Services, Bobst Library - One of the best experts on this subject based on the ideXlab platform.
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Otsego County, NY Real Property Tax Parcel Data, 2004
2018Co-Authors: Data Services, Bobst LibraryAbstract:This point shapefile layer contains features and attributes for Real Property Tax parcels in Otsego County, NY for the year of 2004. These points represent the visual center of the parcel on a Tax map; the points and associated attribute data on Property ownership, assessed land value, and Taxation status were extracted from local government assessment rolls. Municipalities are required by statute (Article 15) of the Real Property Tax Laws to submit Assessment Roll files after their final roll date each year. Data is submitted in various formats using a variety of media from each municipality to the Office of Real Property Services (ORPS). The data is reformatted into a standard structure and stored on the agency's Sybase database server for use in establishing equalization rates. This specific data layer was originally hosted on the NYS GIS Clearinghouse in .e00 Arcinfo interchange format and was converted into a shapefile by Michelle Thompson of NYU Data Services in June, 2018. The associated documentation was not available for this year, but attribute variables have been inferred from the Real Property Data metadata file. Points that fall outside of the county boundaries are data capture errors or geocoding errors and are marked within the attribute table. Data Services has created a simplifed codebook to assist with the interpretation and use of this data
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Oneida County, NY Real Property Tax Parcel Data, 2004
2018Co-Authors: Data Services, Bobst LibraryAbstract:This point shapefile layer contains features and attributes for Real Property Tax parcels in Oneida County, NY for the year of 2004. These points represent the visual center of the parcel on a Tax map; the points and associated attribute data on Property ownership, assessed land value, and Taxation status were extracted from local government assessment rolls. Municipalities are required by statute (Article 15) of the Real Property Tax Laws to submit Assessment Roll files after their final roll date each year. Data is submitted in various formats using a variety of media from each municipality to the Office of Real Property Services (ORPS). The data is reformatted into a standard structure and stored on the agency's Sybase database server for use in establishing equalization rates. This specific data layer was originally hosted on the NYS GIS Clearinghouse in .e00 Arcinfo interchange format and was converted into a shapefile by Michelle Thompson of NYU Data Services in June, 2018. The associated documentation was not available for this year, but attribute variables have been inferred from the Real Property Data metadata file. Points that fall outside of the county boundaries are data capture errors or geocoding errors and are marked within the attribute table. Data Services has created a simplifed codebook to assist with the interpretation and use of this data
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Livingston County, NY Real Property Tax Parcel Data, 2004
2018Co-Authors: Data Services, Bobst LibraryAbstract:This point shapefile layer contains features and attributes for Real Property Tax parcels in Livingston County, NY for the year of 2004. These points represent the visual center of the parcel on a Tax map; the points and associated attribute data on Property ownership, assessed land value, and Taxation status were extracted from local government assessment rolls. Municipalities are required by statute (Article 15) of the Real Property Tax Laws to submit Assessment Roll files after their final roll date each year. Data is submitted in various formats using a variety of media from each municipality to the Office of Real Property Services (ORPS). The data is reformatted into a standard structure and stored on the agency's Sybase database server for use in establishing equalization rates. This specific data layer was originally hosted on the NYS GIS Clearinghouse in .e00 Arcinfo interchange format and was converted into a shapefile by Michelle Thompson of NYU Data Services in June, 2018. The associated documentation was not available for this year, but attribute variables have been inferred from the Real Property Data metadata file. Points that fall outside of the county boundaries are data capture errors or geocoding errors and are marked within the attribute table. Data Services has created a simplifed codebook to assist with the interpretation and use of this data
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Niagara County, NY Real Property Tax Parcel Data, 2004
2018Co-Authors: Data Services, Bobst LibraryAbstract:This point shapefile layer contains features and attributes for Real Property Tax parcels in Niagara County, NY for the year of 2004. These points represent the visual center of the parcel on a Tax map; the points and associated attribute data on Property ownership, assessed land value, and Taxation status were extracted from local government assessment rolls. Municipalities are required by statute (Article 15) of the Real Property Tax Laws to submit Assessment Roll files after their final roll date each year. Data is submitted in various formats using a variety of media from each municipality to the Office of Real Property Services (ORPS). The data is reformatted into a standard structure and stored on the agency's Sybase database server for use in establishing equalization rates. This specific data layer was originally hosted on the NYS GIS Clearinghouse in .e00 Arcinfo interchange format and was converted into a shapefile by Michelle Thompson of NYU Data Services in June, 2018. The associated documentation was not available for this year, but attribute variables have been inferred from the Real Property Data metadata file. Points that fall outside of the county boundaries are data capture errors or geocoding errors and are marked within the attribute table. Data Services has created a simplifed codebook to assist with the interpretation and use of this data
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Onondaga County, NY Real Property Tax Parcel Data, 2004
2018Co-Authors: Data Services, Bobst LibraryAbstract:This point shapefile layer contains features and attributes for Real Property Tax parcels in Onondaga County, NY for the year of 2004. These points represent the visual center of the parcel on a Tax map; the points and associated attribute data on Property ownership, assessed land value, and Taxation status were extracted from local government assessment rolls. Municipalities are required by statute (Article 15) of the Real Property Tax Laws to submit Assessment Roll files after their final roll date each year. Data is submitted in various formats using a variety of media from each municipality to the Office of Real Property Services (ORPS). The data is reformatted into a standard structure and stored on the agency's Sybase database server for use in establishing equalization rates. This specific data layer was originally hosted on the NYS GIS Clearinghouse in .e00 Arcinfo interchange format and was converted into a shapefile by Michelle Thompson of NYU Data Services in June, 2018. The associated documentation was not available for this year, but attribute variables have been inferred from the Real Property Data metadata file. Points that fall outside of the county boundaries are data capture errors or geocoding errors and are marked within the attribute table. Data Services has created a simplifed codebook to assist with the interpretation and use of this data
Tang Ming - One of the best experts on this subject based on the ideXlab platform.
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Why Has the Real Property Tax Reform Been Difficult to Promote
Contemporary Finance and Economics, 2013Co-Authors: Tang MingAbstract:Why has China’s Real prope rty Tax reform already begun,but the progress has been extremely slow in a decade’s time? Real Property Tax reform has profound impact on the multi-stakeholder,including the central government,the local governments,Real estate developers,banks,resident Taxpayers and so on.To a certain extent,the reform is also an institutional transformation.The central government would get far more proceeds than cost in the Real Property Tax reform,so it is a powerful pusher of the reform.While the local governments’costs are far more than their proceeds,obviously the local governments would lack the motivation to reform.The resident Taxpayers possibly have little direct impact during the decision-making stage of Real Property Tax reform,but they will determine the efficiency during the management period.In order to promote the Real Property Tax reform,the key factor at the moment is to give full consideration to the rights and interests of the local governments and Taxpayers,so that they can truly share the institutional benefit of the reform.
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Game of the Central and Local Government and Breakthrough of China's Real Property Tax Reform
Journal of Zhongnan University of Economics and Law, 2013Co-Authors: Tang MingAbstract:Why has China's Real Property Tax reform already begun,but the progress has been extremely slow in a decade's time? If Tax reform could success,we should pay close attention to how much dividends the strong group will get rather than the social net welfare increment.In terms of Real Property Tax reform,the central government has intended to replace rent with Property Tax,but the local government has held the opposite view.There are so huge conflicts of interest between central and local government that it is difficult to form reform impetus.The key to promote Real Property Tax reform is that the central government who holds decision-making power should fully consider the rights and interests of the local government,establish and perfect the relevant policies to Really share system dividends of the reform.
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Why Has Real Property Tax Reform Been Difficult to Realize? Based on System Obstacles in the Institution Environment of Property Rights
Finance and Trade Research, 2010Co-Authors: Tang MingAbstract:Clear Property right is the basis for Tax levy,and Real Property Tax is in essence levied on Property right Taxation. After several changes in the period of economic and social transition,the current structure of our country's Real Property right system is the coexistence of urban-rural dual structure,house-land dual structure and various Property right of city house Property. The current Real estate Property system has become the most severe bottleneck of Real Property Taxation system reform. In order to achieve a breakthrough of Property Tax reform,the bottleneck of Real Property reform's law basis should be resolved. Real estate by itself is a direct Taxpayer in the transitional period,so that the problems brought about by imperfect Real Property rights system can be resolved. It is necessary to establish a sound legal system of Real estate Property in long term.
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Research on the Dilemma of Property Right Law Basis in Real Property Tax System
Journal of Yunnan University of Finance and Economics, 2009Co-Authors: Tang MingAbstract:The schedule of Tax system reform of Real Property Tax from "testing stage" to "formal implementation" cannot be decided for a long time,for the lack of clear Real Property right as the "driving force".The release of Real Right Law of China provides a legal basis and preparation for Real Property Tax reform,but it is far from solving problems of the absence of law basis.The structure of China's Real Property right is the coexistence of urban-rural dual structure,house-land dual structure,and various Property rights of house in cities.We can foresee that the levy of Real Property Tax is the driving force of Property right protection jobs,and Property right protection in turn provides a good legal basis for the levy of the Tax.
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Research on Real Property Taxation System Reform and Property Rights Protection
Collected Essays on Finance and Economics, 2008Co-Authors: Tang MingAbstract:Real Property Tax is in essence levied on Property rights,and Property rights protection is a law basis of Real Property Taxation system operation.But the structure of China's Real Property rights covers the urban-rural dual structure,the house-land dual structure,and various Property rights of city house Property.How to collect Real Property Tax on extremely complicated basis is a difficult problem of Real Property Taxation system reform.It can been foreseen that on one hand the reform of Real Property Taxation system will promote Property rights protection,on the other hand Property rights protection will provide Real Property Taxation system reform with good legal basic environment.
Yilin Hou - One of the best experts on this subject based on the ideXlab platform.
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Real Property Tax in Local Public Finance
Oxford Research Encyclopedia of Politics, 2020Co-Authors: Yilin HouAbstract:The Real Property Tax (RPT) is a major, stable revenue source for local governments to provide basic public services. The quality, quantity and reliability of public services in a locality are key indicators of the living standards. The service responsibilities require local governments to maintain stable revenues. RPT is a Tax on owning and holding land and structures on land, and RPT is a very old Tax, dating back to ancient times when land and products thereof were the most important assets. RPT has been used by governments of all countries throughout history, although with huge variation in formats and ways of use. Despite numerous pitfalls in its design and administration, RPT has remained a pillar of local revenue, accounting for a high percentage of total local revenue. Thus, it is important to understand RPT and its roles in local public finance. RPT was mistakenly dubbed the worst Tax, a misnomer that has caused misperception of the Tax that should be corrected. RPT is one essential pillar of a modern Tax system. The design and maintenance of an optimal RPT should follow six principles. The complexity of RPT is with key aspects in its administration, with the weakest link in Property value assessment. Exemptions and limitations add to the complexity of RPT, causing unintended consequences. From a panoramic view, RPT has adapted to changes of the society and economy; it still holds prospects as an optimal Tax and remains the cornerstone of accountable and sustainable local public finance.
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why the Real Property Tax a fiscal system s approach
2019Co-Authors: Yilin HouAbstract:This chapter starts with a fiscal system’s approach to Taxation and explains why the Real Property Tax should be an inherent part of a Tax system. Then it reviews the evolution of Taxation in China before and after 1949 as a contrast and describes China’s financial reforms since 1978 as forerunners of subsequent socio-economic reforms. It depicts adopting the Real Property Tax as a reshuffling of China’s current intergovernmental fiscal relations, not merely the introduction of a new Tax. To vividly describe the challenges China faces in adopting the Real Property Tax, it uses an analogy of the “window paper effect,” with the connotation that though the window paper is sturdy enough to resist winds, once the paper is broken purposely or a crack occurs, the removal of the whole window paper takes no huge efforts. This analogy of resistance losing steam will be used as a hidden line throughout the book as our expectation for future development.
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Why the Real Property Tax? A Fiscal System’s Approach
Development Governance and Real Property Tax in China, 2018Co-Authors: Yilin HouAbstract:This chapter starts with a fiscal system’s approach to Taxation and explains why the Real Property Tax should be an inherent part of a Tax system. Then it reviews the evolution of Taxation in China before and after 1949 as a contrast and describes China’s financial reforms since 1978 as forerunners of subsequent socio-economic reforms. It depicts adopting the Real Property Tax as a reshuffling of China’s current intergovernmental fiscal relations, not merely the introduction of a new Tax. To vividly describe the challenges China faces in adopting the Real Property Tax, it uses an analogy of the “window paper effect,” with the connotation that though the window paper is sturdy enough to resist winds, once the paper is broken purposely or a crack occurs, the removal of the whole window paper takes no huge efforts. This analogy of resistance losing steam will be used as a hidden line throughout the book as our expectation for future development.
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Why China Needs a Real Property Tax? Empirical Evidence
Development Governance and Real Property Tax in China, 2018Co-Authors: Yilin HouAbstract:This chapter elaborates on why a Real Property Tax is necessary, given that the Real estate sector has become so strong in the country. If our answer to why China should adopt a local Real Property Tax is “yes,” then what are the rationales? Since at least 2003, the academic and policy communities in China have debated this question without achieving consensus. This chapter offers an empirical analysis of the tremendous inequity and inefficiency of the current scheme of education finance in the absence of a local Property Tax. The analysis uses capitalization data of basic education and is based on micro-level housing data in central Beijing that illustrates how the differential treatment of tiered schools, coupled with school attendance by rigid proximity plus the household registration system, is the root cause of these problems.
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Strategies for Implementing the Local Real Property Tax
Development Governance and Real Property Tax in China, 2018Co-Authors: Yilin HouAbstract:Even if created optimally, the design of a Tax is only the first and relatively easiest phase. The next step is much more difficult: determining how to implement the new Tax efficiently, effectively, and in an orderly and smooth manner poses numerous challenges in every aspect of Tax administration. Given the conundrums the government has been struggling with—the deep-rooted centralization tradition, for example—this chapter looks into possible strategies that are practical in China’s context for adopting the Property Tax. These include central authorization for local implementation, local discretion with no uniform scheme, and a window for adjustments by households. This chapter also encapsulates the proposed Tax scheme for China into four basic elements, four execution measures, and three related institutions.
Bobst Library - One of the best experts on this subject based on the ideXlab platform.
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Franklin County, NY Real Property Tax Parcel Data, 2004
2018Co-Authors: Bobst LibraryAbstract:This point shapefile layer contains features and attributes for Real Property Tax parcels in Franklin County, NY for the year of 2004. These points represent the visual center of the parcel on a Tax map; the points and associated attribute data on Property ownership, assessed land value, and Taxation status were extracted from local government assessment rolls. Municipalities are required by statute (Article 15) of the Real Property Tax Laws to submit Assessment Roll files after their final roll date each year. Data is submitted in various formats using a variety of media from each municipality to the Office of Real Property Services (ORPS). The data is reformatted into a standard structure and stored on the agency's Sybase database server for use in establishing equalization rates. This specific data layer was originally hosted on the NYS GIS Clearinghouse in .e00 Arcinfo interchange format and was converted into a shapefile by Michelle Thompson of NYU Data Services in June, 2018. The associated documentation was not available for this year, but attribute variables have been inferred from the Real Property Data metadata file. Points that fall outside of the county boundaries are data capture errors or geocoding errors and are marked within the attribute table. Data Services has created a simplifed codebook to assist with the interpretation and use of this data.
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Chautauqua County, NY Real Property Tax Parcel Data, 2004
2018Co-Authors: Bobst LibraryAbstract:This point shapefile layer contains features and attributes for Real Property Tax parcels in Chautauqua County, NY for the year of 2004. These points represent the visual center of the parcel on a Tax map; the points and associated attribute data on Property ownership, assessed land value, and Taxation status were extracted from local government assessment rolls. Municipalities are required by statute (Article 15) of the Real Property Tax Laws to submit Assessment Roll files after their final roll date each year. Data is submitted in various formats using a variety of media from each municipality to the Office of Real Property Services (ORPS). The data is reformatted into a standard structure and stored on the agency's Sybase database server for use in establishing equalization rates. This specific data layer was originally hosted on the NYS GIS Clearinghouse in .e00 Arcinfo interchange format and was converted into a shapefile by Michelle Thompson of NYU Data Services in June, 2018. The associated documentation was not available for this year, but attribute variables have been inferred from the Real Property Data metadata file. Points that fall outside of the county boundaries are data capture errors or geocoding errors and are marked within the attribute table. Data Services has created a simplifed codebook to assist with the interpretation and use of this data.
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Cortland County, NY Real Property Tax Parcel Data, 2004
2018Co-Authors: Bobst LibraryAbstract:This point shapefile layer contains features and attributes for Real Property Tax parcels in Cortland County, NY for the year of 2004. These points represent the visual center of the parcel on a Tax map; the points and associated attribute data on Property ownership, assessed land value, and Taxation status were extracted from local government assessment rolls. Municipalities are required by statute (Article 15) of the Real Property Tax Laws to submit Assessment Roll files after their final roll date each year. Data is submitted in various formats using a variety of media from each municipality to the Office of Real Property Services (ORPS). The data is reformatted into a standard structure and stored on the agency's Sybase database server for use in establishing equalization rates. This specific data layer was originally hosted on the NYS GIS Clearinghouse in .e00 Arcinfo interchange format and was converted into a shapefile by Michelle Thompson of NYU Data Services in June, 2018. The associated documentation was not available for this year, but attribute variables have been inferred from the Real Property Data metadata file. Points that fall outside of the county boundaries are data capture errors or geocoding errors and are marked within the attribute table. Data Services has created a simplifed codebook to assist with the interpretation and use of this data.
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Essex County, NY Real Property Tax Parcel Data, 2004
2018Co-Authors: Bobst LibraryAbstract:This point shapefile layer contains features and attributes for Real Property Tax parcels in Essex County, NY for the year of 2004. These points represent the visual center of the parcel on a Tax map; the points and associated attribute data on Property ownership, assessed land value, and Taxation status were extracted from local government assessment rolls. Municipalities are required by statute (Article 15) of the Real Property Tax Laws to submit Assessment Roll files after their final roll date each year. Data is submitted in various formats using a variety of media from each municipality to the Office of Real Property Services (ORPS). The data is reformatted into a standard structure and stored on the agency's Sybase database server for use in establishing equalization rates. This specific data layer was originally hosted on the NYS GIS Clearinghouse in .e00 Arcinfo interchange format and was converted into a shapefile by Michelle Thompson of NYU Data Services in June, 2018. The associated documentation was not available for this year, but attribute variables have been inferred from the Real Property Data metadata file. Points that fall outside of the county boundaries are data capture errors or geocoding errors and are marked within the attribute table. Data Services has created a simplifed codebook to assist with the interpretation and use of this data.
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Genesee County, NY Real Property Tax Parcel Data, 2004
2018Co-Authors: Bobst LibraryAbstract:This point shapefile layer contains features and attributes for Real Property Tax parcels in Genesee County, NY for the year of 2004. These points represent the visual center of the parcel on a Tax map; the points and associated attribute data on Property ownership, assessed land value, and Taxation status were extracted from local government assessment rolls. Municipalities are required by statute (Article 15) of the Real Property Tax Laws to submit Assessment Roll files after their final roll date each year. Data is submitted in various formats using a variety of media from each municipality to the Office of Real Property Services (ORPS). The data is reformatted into a standard structure and stored on the agency's Sybase database server for use in establishing equalization rates. This specific data layer was originally hosted on the NYS GIS Clearinghouse in .e00 Arcinfo interchange format and was converted into a shapefile by Michelle Thompson of NYU Data Services in June, 2018. The associated documentation was not available for this year, but attribute variables have been inferred from the Real Property Data metadata file. Points that fall outside of the county boundaries are data capture errors or geocoding errors and are marked within the attribute table. Data Services has created a simplifed codebook to assist with the interpretation and use of this data.
Charles J. Reichert - One of the best experts on this subject based on the ideXlab platform.
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Refundable State Business Tax Credits Are Income: Refundable State Income Tax Credits Designed to Promote Economic Development Are Taxable Income to the Recipients
Journal of accountancy, 2015Co-Authors: Charles J. ReichertAbstract:The Tax Court held that the refundable portion of New York state business incentive Tax credits was Taxable income. Although the state of New York created the right to the credits and labeled them as overpayments of state income Tax, federal law determines how the rights should be Taxed, according to the court. [GRAPHIC OMITTED] Facts: David and Tami Maines owned Endicott Interconnect Technologies Inc., an S corporation, and Huron Real Estate Associates, a limited liability company Taxed as a partnership. From 2005 to 2007, the entities operated in an Empire zone, an economic development zone established by New York to create jobs in impoverished areas of the state. Businesses that operated in an Empire zone could qualify for certain refundable state Tax credits. Endicott and Huron qualified for the EZ investment credit, which was based on the cost of qualifying Property placed in service in the Empire zone, and the EZ wage credit, which was based on satisfying certain employment requirements. Huron also qualified for the qualified Empire zone enterprise (QEZE) Real Property Tax credit, a state income or corporate franchise Tax credit based on the amount of Real Property Taxes it paid. The Maineses reported their distributive shares of the refundable credits on their New York state income Tax returns from 2005 to 2007, eliminating their New York income Tax liabilities for those years. Due to the credits' refundable feature, they received refund checks despite having no New York state withholding or estimated state payments for those years. Because New York called the credits overpayments of state income Tax and because the Maineses had never taken a deduction for state income Tax on their federal returns, the Taxpayers excluded the refunds as income on their federal returns for the years. During the Tax years at issue, Huron deducted on its federal returns local Property Tax payments as a rental business expense, reducing income passed through to the Maineses. The IRS issued a deficiency notice based on its determination that the refunds were income. Issues: Taxpayers' gross income includes any increase in wealth unless it is specifically excluded. The Tax-benefit rule requires Taxpayers to recognize gross income when, in a later year, they recover an item deducted in a previous year if that item had reduced their federal income Tax liability. The IRS argued that the QEZE Real Property Tax credit was income under the Tax-benefit rule and the other two credits were gross income because they increased the Taxpayers' wealth and there was no applicable exclusion. [ILLUSTRATION OMITTED] The Taxpayers argued that the refundable portion of the QEZE Real Property Tax credit was not gross income under the Tax-benefit rule because Huron, not they, had deducted the Real Property Taxes that created the credit. Holding: The Tax Court held the refundable portion of the QEZE Real Property Tax credit was gross income under the Tax-benefit rule because the Maineses received a Tax benefit when their distributive share of Huron's income was lower due to Huron's Property Tax deduction. …
