MARC details
| 000 -LEADER |
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| fixed length control field |
03759nam a2200577Ii 4500 |
| 001 - CONTROL NUMBER |
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| control field |
on1010746839 |
| 005 - DATE AND TIME OF LATEST TRANSACTION |
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| control field |
20240829101439.0 |
| 006 - FIXED-LENGTH DATA ELEMENTS--ADDITIONAL MATERIAL CHARACTERISTICS |
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| fixed length control field |
m d |
| 007 - PHYSICAL DESCRIPTION FIXED FIELD--GENERAL INFORMATION |
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| fixed length control field |
cr cnu---unuuu |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION |
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| fixed length control field |
171108t20162016mau ob 001 0 eng d |
| 040 ## - CATALOGING SOURCE |
|---|
| Original cataloging agency |
N$T |
| Language of cataloging |
eng |
| Description conventions |
rda |
| -- |
pn |
| Transcribing agency |
N$T |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER |
|---|
| Canceled/invalid ISBN |
9781558443426 |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER |
|---|
| Canceled/invalid ISBN |
1558443428 |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER |
|---|
| Canceled/invalid ISBN |
1558443460 |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER |
|---|
| Canceled/invalid ISBN |
9781558443457 |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER |
|---|
| Canceled/invalid ISBN |
1558443452 |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER |
|---|
| Canceled/invalid ISBN |
9781558443433 |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER |
|---|
| Canceled/invalid ISBN |
1558443436 |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER |
|---|
| International Standard Book Number |
9781558443464 |
| Qualifying information |
(electronic bk.) |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER |
|---|
| International Standard Book Number |
1558443460 |
| Qualifying information |
(electronic bk.) |
| 035 ## - SYSTEM CONTROL NUMBER |
|---|
| System control number |
1204319 |
| -- |
(N$T) |
| 043 ## - GEOGRAPHIC AREA CODE |
|---|
| Geographic area code |
n-us--- |
| 050 #4 - LIBRARY OF CONGRESS CALL NUMBER |
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| Classification number |
HJ4120 |
| Item number |
.Y68 2016 |
| 072 #7 - SUBJECT CATEGORY CODE |
|---|
| Subject category code |
BUS |
| Subject category code subdivision |
051000 |
| Source |
bisacsh |
| 082 04 - DEWEY DECIMAL CLASSIFICATION NUMBER |
|---|
| Classification number |
336.2/300973 |
| Edition number |
23 |
| 100 1# - MAIN ENTRY--PERSONAL NAME |
|---|
| Personal name |
Youngman, Joan M., |
| Relator term |
author. |
| 9 (RLIN) |
871372 |
| 245 12 - TITLE STATEMENT |
|---|
| Title |
A good tax : |
| Remainder of title |
legal and policy issues for the property tax in the United States / |
| Statement of responsibility, etc. |
Joan Youngman. |
| 264 #1 - PRODUCTION, PUBLICATION, DISTRIBUTION, MANUFACTURE, AND COPYRIGHT NOTICE |
|---|
| Place of production, publication, distribution, manufacture |
Cambridge, Massachusetts : |
| Name of producer, publisher, distributor, manufacturer |
Lincoln Institute of Land Policy, |
| Date of production, publication, distribution, manufacture, or copyright notice |
[2016] |
| 264 #4 - PRODUCTION, PUBLICATION, DISTRIBUTION, MANUFACTURE, AND COPYRIGHT NOTICE |
|---|
| Date of production, publication, distribution, manufacture, or copyright notice |
©2016 |
| 300 ## - PHYSICAL DESCRIPTION |
|---|
| Extent |
1 online resource (xi, 260 pages) |
| 336 ## - CONTENT TYPE |
|---|
| Content type term |
text |
| Content type code |
txt |
| Source |
rdacontent |
| 337 ## - MEDIA TYPE |
|---|
| Media type term |
computer |
| Media type code |
c |
| Source |
rdamedia |
| 338 ## - CARRIER TYPE |
|---|
| Carrier type term |
online resource |
| Carrier type code |
cr |
| Source |
rdacarrier |
| 504 ## - BIBLIOGRAPHY, ETC. NOTE |
|---|
| Bibliography, etc |
Includes bibliographical references and index. |
| 505 0# - FORMATTED CONTENTS NOTE |
|---|
| Formatted contents note |
The property tax as a good tax -- The nature of property tax. Progressivity, regressivity, and fairness -- Values and valuation -- Special uses of tax proceeds. Property taxes and school finance -- Tax increment financing -- Special treatment of specific properties. Classification and differential taxation -- Open space and conservation easements -- Farmland assessment and current use valuation -- The valuation of federally subsidized low-income housing -- Exemptions and payments in lieu of taxes -- Tax limitations and market value assessment. Tax restrictions and assessment limits -- Tax limitations and accurate assessments : the Massachusetts experience. |
| 520 ## - SUMMARY, ETC. |
|---|
| Summary, etc. |
The property tax has great strengths, particularly as an independent source of nearly half of all general revenue for local governments. However, it is undermined by inaccurate valuations, preferences that reduce the tax base and raise tax rates, and exaggerated rhetorical attacks. Addressing this situation requires attention to policy, administration, and communication. Tax expert Joan Youngman skillfully considers how to improve the operation of the tax and supply the information missing in public debate. The author analyzes the legal, administrative, and political challenges to the property tax in the United States and offers recommendations for its improvement. The book is accessibly written for policy analysts and public officials who are dealing with specific property tax issues and for those concerned with property tax issues in general. |
| 588 0# - SOURCE OF DESCRIPTION NOTE |
|---|
| Source of description note |
Print version record. |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name as entry element |
Property tax |
| Geographic subdivision |
United States. |
| 9 (RLIN) |
770442 |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name as entry element |
Local taxation |
| Geographic subdivision |
United States. |
| 9 (RLIN) |
871373 |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name as entry element |
Local finance |
| Geographic subdivision |
United States. |
| 9 (RLIN) |
117773 |
| 650 #7 - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name as entry element |
Local taxation |
| Source of heading or term |
fast |
| Authority record control number |
(OCoLC)fst01001505 |
| 9 (RLIN) |
691395 |
| 650 #7 - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name as entry element |
Local finance |
| Source of heading or term |
fast |
| Authority record control number |
(OCoLC)fst01001253 |
| 9 (RLIN) |
117774 |
| 650 #7 - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name as entry element |
Property tax. |
| Source of heading or term |
fast |
| Authority record control number |
(OCoLC)fst01079163 |
| 9 (RLIN) |
157375 |
| 651 #7 - SUBJECT ADDED ENTRY--GEOGRAPHIC NAME |
|---|
| Geographic name |
United States. |
| Source of heading or term |
fast |
| Authority record control number |
(OCoLC)fst01204155 |
| 9 (RLIN) |
3418 |
| 650 #7 - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name as entry element |
BUSINESS & ECONOMICS / Public Finance. |
| Source of heading or term |
bisacsh |
| 9 (RLIN) |
785076 |
| 655 #4 - INDEX TERM--GENRE/FORM |
|---|
| Genre/form data or focus term |
Electronic books. |
| 9 (RLIN) |
396 |
| 710 2# - ADDED ENTRY--CORPORATE NAME |
|---|
| Corporate name or jurisdiction name as entry element |
Lincoln Institute of Land Policy, |
| Relator term |
issuing body. |
| 9 (RLIN) |
385729 |
| 776 08 - ADDITIONAL PHYSICAL FORM ENTRY |
|---|
| Relationship information |
Print version: |
| Main entry heading |
Youngman, Joan M. |
| Title |
Good tax. |
| Place, publisher, and date of publication |
Cambridge, Massachusetts : Lincoln Institute of Land Policy, [2016] |
| International Standard Book Number |
9781558443426 |
| Record control number |
(DLC) 2016931766 |
| -- |
(OCoLC)944468148 |
| 856 40 - ELECTRONIC LOCATION AND ACCESS |
|---|
| Materials specified |
EBSCOhost |
| Uniform Resource Identifier |
<a href="https://search.ebscohost.com/login.aspx?direct=true&scope=site&db=nlebk&db=nlabk&AN=1204319">https://search.ebscohost.com/login.aspx?direct=true&scope=site&db=nlebk&db=nlabk&AN=1204319</a> |
| 938 ## - |
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| -- |
EBSCOhost |
| -- |
EBSC |
| -- |
1204319 |