Explore the vast range of titles available.

Consumption-side theorists of gentrification examine the flow of middle-class White people into previously working-class neighbourhoods and argue that their demand for housing stimulates gentrification. In contrast, production-side theorists emphasise the movement of capital into previously disinvested neighbourhoods and contend that profit-seeking development increases property values and sparks gentrification. Hybrid theorists argue that consumption and production occur simultaneously. This article operationalises arguments made by each approach, and asks: Do gentrifiers precede rising home values or do rising home values precede gentrifiers? To answer this question of sequence, we build a dataset of census and property tax assessment data for 2192 New York City census tracts between 2009 and 2016. Using cross-lagged regression models with tract and year fixed effects, we find neighbourhoods that experienced an increase in White, middle-class residents had related housing price spikes in each of the subsequent two years. A 1% increase in gentrifiers was associated with a subsequent 2.7% increase in property values. However, housing market growth did not predict future increases in gentrifiers. This suggests that consumption leads production during neighbourhood gentrification, and that developers are reactive, not proactive, in their investment decisions. Focusing on the sequence of gentrification’s subsidiary elements enables city officials, non-profits and social movements to better anticipate gentrification and develop more targeted policies. 关于绅士化的消费学派理论家考察中产阶级白人向以前的工人阶级街区的流动，认为他们对住房的需求刺激了绅士化。相比之下，生产学派的理论家强调资本向过往投资缩减的街区流动，并认为追求利润的开发增加了房地产价值，引发了绅士化。混合理论家认为消费和生产同时发生。本文对每种方法的论点进行了操作化，并提出了这样的问题：绅士化人群的出现先于房价上涨，还是房价上涨先于绅士化人群的出现？为了回答这个顺序问题，我们为2009年至2016年间的2192个纽约市人口普查区建立了一个人口普查和物业税征收数据集。我们使用具有区域和年份固定效应的交叉滞后回归模型，发现白人中产阶级居民增加的街区在随后的两年中每年都有相关的房价上涨。绅士化人群的1%增加与随之而来的房价2.7%上涨相关。然而，住房市场的增长并没有预测绅士化人群的未来增长。这表明，在街区的绅士化过程中，消费导致生产，开发商在投资决策中是反应性的，而不是主动的。关注绅士化的附属因素的顺序，使城市官员、非营利组织和社会运动能够更好地预测绅士化，并制定更有针对性的政策。

Decode IRS appraisal regulations and find practical solutions to current issues Qualified Appraisers and Qualified Appraisals provides clarification on complex IRS guidelines, and offers solutions and insight that can help appraisers adhere to the latest Treasury Regulations concerning appraisals submitted in tax matters. From the Uniform Standards of Professional Appraisal Practice to IRS regulations, this book explores the body of law that has arisen around the production of \"qualified appraisals\" that the government and courts will accept. The discussion covers estate, gift, charitable contribution, income taxes, and more, with expert guidance on the interpretation and application of complex regulations. As appraisers often are called upon to provide expert testimony in court, this book shares effective methods including the novel \"hot-tubbing\" technique that eliminates the appearance of bias in favor of a less-adversarial discussion. Cases are dissected as they relate to application of existing appraisal laws, and the companion website features checklists, references, and additional cases as they become available. The IRS regulations on qualified appraisers and qualified appraisals have sparked a storm of controversy, and have raised more questions than they have answered. This book acknowledges the problems and offers solutions to help appraisers produce work the IRS and courts will accept. * Understand the laws surrounding \"qualified appraisals\" and \"qualified appraisers\" * Gain insight on testifying as an expert, including new techniques * Explore solutions to common issues the IRS raises with respect to qualified appraisals and qualified appraisers * Examine cases that illustrate the nuances of appraisal law application In order for an appraisal to satisfy the government, an appraisal must be performed by a \"qualified appraiser\" specific for the type of property in question. This broad statement leaves much to question, but Qualified Appraisers and Qualified Appraisals provides the answers appraisers need to comply with the law and produce work that meets the latest standards.

This study examines the application of Geographic Information Systems (GIS) for property tax assessment within the Shillong Municipal Board (SMB), India, highlighting the transformative potential of geospatial technology in improving urban governance for smaller municipalities. A total of 26,611 built-up plots across 27 wards were digitized and categorized into six zones based on economic value. The study employed the Unit Area Value (UAV) method, integrated with GIS, incorporating factors such as construction type, building age, ownership, usage, and location to calculate property taxes. The results revealed notable variations in tax revenue between wards and zones, with central areas generating significantly higher revenue than peripheral regions. The GIS-based system enhanced accuracy in property identification, standardized valuation methods, and improved data management. However, challenges in maintaining up-to-date data and addressing socio-economic disparities in tax burdens were observed. The study proposes improvements, including refining UAV values, adding new assessment factors, and utilizing machine learning for property classification. This research offers a scalable model for small and medium-sized municipalities, providing insights into more efficient, equitable, and transparent property tax systems. The findings have important implications for urban planning, revenue generation, and policy-making, supporting data-driven approaches to sustainable urban development in India and beyond.

This study examines the effect of Utah's Greenbelt program, the state's preferential tax‐assessment effort to protect farmland, using an instrumental variable‐fixed effects strategy. We find that an unintended effect of the program leads to more conversion of agricultural land to development than the protection it provides. The protection effect is concentrated on parcels with smaller agricultural areas, while conversion occurs on parcels with larger agricultural areas. Our findings shed light on the rationale of a proposed amendment to the policy—Utah House Bill 25—which did not pass during the 2016 legislative session.

Grid-cell data are increasingly used in research due to the growing availability and accessibility of remote sensing products. However, grid-cell data often fails to represent the actual decision-making unit, leading to biased estimates in socio-economic analysis. To this end, this paper presents a comprehensive parcel-level dataset for Salt Lake County, Utah, spanning from 2008 to 2018. This dataset combines detailed spatial and temporal data on land ownership, land use, and preferential farmland tax assessments under the Greenbelt program. Compiled from multiple geospatial sources, the dataset includes nearly 200,000 parcel-year observations, providing valuable insights into landowner decision-making and the impact of tax abatement incentives at the decision-making level. This resource is beneficial for researchers, educators, and practitioners in sustainable development, environmental studies, and farmland conservation.

Abstract The reason taxpayers make arrangements is because they are able to suit themselves, as well as their and business and investment purposes. Such arrangements are as many and varied as there are taxpayers. It is impossible for a legislator, especially in relation to taxation, which by its very nature is a by-product of being free to so arrange, to set out, or prescribe in detail what is and what is not acceptable, except in the clearest of cases. The use of trusts causes the Commissioner of Taxation some concern and the ATO arguably starts with the position that those using trusts are doing so to lessen their taxation burden. Trusts, however, are used for a variety of personal and commercial purposes. It is the case that taxation considerations are increasingly considered to be a part of the equation. The difficulties around the application of section 100A are causing no little consternation for taxpayers and their advisors, not in the least because the Australian Revenue authorities have taken considerable time to issue their view, while at the same time pursuing taxpayers for alleged breaches of the provision.

This article is about the flaws in the design and execution of our tax laws - problems which are not accidents or mistakes but rather the unfortunate outcomes of misguided policy choices. The article examines various design defects such as regime duplication and overlap and demonstrates just how hard it is to undo the problems they cause, and then considers the current drafting preference for rules that are deliberately indistinct and imprecise and the difficulties this approach creates for the tax community - difficulties which were readily acknowledged but have not been remedied by the 'solutions' advanced by the rules' proponents. It is time for our policymakers to return to a targeted approach to both design and execution.

Due to the land readjustment project in Gwangjin District, Seoul, Korea, in the 1970s, Gwangjin was characterized as a single-family residential area for individual households. Over the following 40 years, the land-use situation changed dramatically, and ironically, there is now a too-fragmented residential area and very insufficient commercial areas. We employed a balanced panel data analysis. The data for this study were 24,177 parcel tax assessments and land assembly, split, zoning change, and property development activities over nine years from 2011 to 2019. We found that de facto land assembly would affect the tax assessment by delaying it a year more than it is when the development is approved, while formal land assembly did not. Development activity itself increased the assessment for that year only. Finally, formal land assembly in the commercial zone increased the assessment only for the following year, while property development in the residential zone increased the assessment for that year only. We recommend that the government provide land-assemblyfriendly policy incentives to allow for much larger property developments in both residential and commercial zones. The research on land and property development activities’ impact on tax assessment can provide a reasonable basis for the government’s tax assessment institution building.

[...]African Americans were taxed more for less. [...]the fruits of discriminatory tax assessment became, for its beneficiaries, rights worth defending, while the added burden it imposed became, for most of its victims, something suffered in silence or spoken of anecdotally.