Evaluating fairness in property taxation, a condominium perspective
| dc.contributor.author | Robertson, James S. | en_US |
| dc.date.accessioned | 2007-05-17T12:36:24Z | |
| dc.date.available | 2007-05-17T12:36:24Z | |
| dc.date.issued | 1998-08-01T00:00:00Z | en_US |
| dc.degree.discipline | City Planning | en_US |
| dc.degree.level | Master of City Planning (M.C.P.) | en_US |
| dc.description.abstract | The investigation examines both the theoretical and logistical characteristics of property taxation. The investigation considers the fairness of property taxation and evaluates it as both a wealth tax and as a benefit tax. By examining past government decisions there was sufficient justification for evaluating property tax as both a wealth tax and a benefit tax. In evaluating the fairness of property taxation from a condominium perspective, the study uses the City of Winnipeg as a case study. The study examines the accuracy of assessments and compares property tax revenues from condominiums to apportioned municipal expenditures. By examining property tax fairness using the definition of a wealth tax, condominiums are taxed unfairly but not inequitably. When condominium property taxation was evaluated as a benefit tax there was evidence to suggest that condominiums were taxed fairly according to theory. However, when considering Provincial and Winnip g court decisions, the definition of tax fairness becomes less apparent. (Abstract shortened by UMI.) | en_US |
| dc.format.extent | 10377201 bytes | |
| dc.format.extent | 184 bytes | |
| dc.format.mimetype | application/pdf | |
| dc.format.mimetype | text/plain | |
| dc.identifier.uri | http://hdl.handle.net/1993/1435 | |
| dc.language.iso | eng | en_US |
| dc.rights | open access | en_US |
| dc.title | Evaluating fairness in property taxation, a condominium perspective | en_US |
| dc.type | master thesis | en_US |