뉴욕주의 재산세 행정 분석

참고문헌 (64)

1. "Advisory Commission on Intergovernmental Relations The role of the states in strengthening the property tax" (1963)
2. "Advisory Commission on Intergovernmental Relations The property tax in a changing environment" (1974)
3. "Washington,DC" (1991), Advisory Commission on Intergovernmental Relations(ACIR)
4. "Institute for Studies in Federalism", Lincoln School of Public Finance, 1965, pp.and eco(mic impact), ~
5. "Discrepancies between ideal characteristics of a property tax system and current practices in New York Journal of Education Finance" (1995)
6. "Institutional remedies and the uniform assessment of property" (1986)
7. "Uniform assessment of property Returns from institutional remedies" (1978)
8. "Property tax assessment in Illinois", illi(is tax foundation) (1986)
9. "Comparative tax potential: Tax burden in Idaho and the United States" (1998)
10. "Assessor, Tompkins County" (2002)
11. "Former executive director" (2002)
12. "Measuring the benefits from property tax assessment reform" (1977)
13. "The determinants of uniform property tax assessment" (1976)
14. "Patterns of property tax exploitation produced by infrequent assessment American Journal of Economics and Sociology" (1983)
15. "Interagency Task Force on Real Property Valuation" (1996), Interagency Task Force on Real Property Valuation.(1996
16. "Property appraisal and assessment administration" (1990), International Association of Assessing Officers(IAAO)
17. "Taxonomy of administrative and legal features of states and provinces of the United States and Canada" (1990), International Association of Assessing Officers(IAAO)
18. "Taxonomy of administrative and legal features of states and provinces of the United States and Canada" (1991), International Association of Assessing Officers(IAAO)
19. "Standard on ratio studies" (1999), International Association of Assessing Officers(IAAO)
20. "Property tax policies and administrative practices in Canada and the United States" (2000), International Association of Assessing Officers(IAAO)
21. "Property taxation in the United States University of Chicago Press" (1931)
22. "Fractional ratios and their effect on achievement of uniform assessment University of Wisconsin Press" (1966)
23. "League of Women Voters of New York State Toward an evaluation of the property tax system in New York State" (1979)
24. "Assessor, Town of Manlius", pp.~2 (2002)
25. "An excise tax or a profit tax? Journal of Public Economics" (1972)
26. "Significant for uniformity and effectiveness" (1980)
27. "Government officer, regional office of the New York Office of Real Property Tax Service" (2002)
28. "Economics of property tax" (1966), Brookings Institute Press
29. "Survey of railroad and utility taxation practices among the states" (1993), New York State Board of Equalization and Assessment(SBEA)
30. "New York State Board of Real Property Service." (2000), New York State Board of Real Property Service.(2000
31. "Albany,NY" (1990), New York State Office of Real Property Tax Service(ORPS)
32. "Albany,NY" (1992), New York State Office of Real Property Tax Service(ORPS)
33. "Albany,NY" (1994), New York State Office of Real Property Tax Service(ORPS)
34. "New York State Office of Real Property Tax Service" (1996), New York State Office of Real Property Tax Service(ORPS)
35. "New York State Office of Real Property Tax Service" (1998), New York State Office of Real Property Tax Service(ORPS)
36. "New York State Office of Real Property Tax Service" (2000), New York State Office of Real Property Tax Service(ORPS)
37. "Comptrollers special report on municipal affairs for New York State for local fiscal year ended in 1998" (2000), New York State Office of the State Comptroller.(2000
38. "Conflict between state assessment law and local assessment practice Property taxation in USA University of Wisconsin Press" (1967)
39. "Economies of scale in property tax assessment" (1999)
40. "The more changes that are made" (1990)
41. "A simulation approach for studying the dynamics of real property tax assessment ratios for use in evaluating alternative reassessment" (1983), Unpublished PhD dissertation Syracuse University
42. "Some possibilities for meeting property tax problems arising from multiplicity of governmental units University of Wisconsin Press" (1967)
43. "Tae Ho Eom is Assistant Professor in the Department of Public Administration at Rutgers University-Newark He can be reached at theom@andromeda"
44. "&fnote; In New York"
45. "A survey by the Advisory Commission on Intergovernmental Relations shows that about 30% of respondents think the property tax is the least fair tax; this is the highest percentage compared with federal and state income tax and the state sales tax" (1991)
46. "a virtue of property tax in that it provides a sense of the link between tax and public service to taxpayers"
47. "A new view holds that because nearly all communities tax local property the average tax rate essentially becomes a national tax on capital; therefore property tax is most likely to be progressive because higher-income households own a disproportionately large share of the stock of capital" (1972)
48. "For example, an income tax credit (circuit breaker) could be provided for elderly households whose tax liability exceeds a certain fraction of their income.", an income tax credit
49. "This is true in every state in the United States The variations in this context refer to technically different appraisal methods for estimating the market values of properties"
50. "assessment ratio could be different in the classified assessment system in which different types of property are assessed at different assessment ratios", (minal)
51. "where Ai represents the individual assessment ratio of property i Si is the market value of individual property i M refers to the median assessment ratio and N is the number of parcels", pp.~100
52. "Another popular measure of variability is the coefficient of variation which represents the standard deviation of the assessment ratios expressed as a percentage of the mean assessment ratio In spite of its familiarity COV is logically inferior to COD in that the normal distribution assumption on the assessment", sales ratio is hardly met making it excessively weighted by extreme values of assessment, pp.1983[DOI]
53. "Although there are slight differences among these values in terms of definition and practical application generally these values are regarded as market values that are determined by the reasonable buying and selling process in the market"
54. "Act of March", chapter 65
55. "Different assessment ratios by type of property were not allowed except in Nassau County and New York City"
56. "none of the previous studies on this issue corrects for the potential endogeneity of the assessment ratio except for some studies that take advantage of natural experimental opportunities" (1986)
57. "The data in this paper include only cities but because the importance of village data is not substantial in terms of the number of parcels the analysis is not substantially affected by the village-level data", village data are not available
58. "those figures are not formally calculated or reported information such as Census of Government data although survey respondents were at the responsible position in property tax administration in each state"
59. "Numerous court cases in Nassau County have attempted to break this long-standing status quo"
60. "Based on interviews with Gaskell a former executive director of the Office of Real Property Tax Service a government officer in the Syracuse Regional Office of ORPS; and Martins the assessor of the town of Manlius" (2002)
61. "For detailed information about the assessment system of Nassau County refer to Berne and Netzer" (1995)
62. "he mentioned the fact that Tompkins County was maintaining 100%-market-value standard"
63. "The state values all special franchise properties and establishes value ceilings on railroads"
64. "state governments assesses railroad and local governments assesses utilities; In Vermont railroads are assessed by the state and the state also provides advisory appraisals on utility properties; In all other states state governments assess both types of properties"

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