Evaluating fairness in property taxation, a condominium perspective

dc.contributor.authorRobertson, James S.en_US
dc.date.accessioned2007-05-17T12:36:24Z
dc.date.available2007-05-17T12:36:24Z
dc.date.issued1998-08-01T00:00:00Zen_US
dc.degree.disciplineCity Planningen_US
dc.degree.levelMaster of City Planning (M.C.P.)en_US
dc.description.abstractThe 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.extent10377201 bytes
dc.format.extent184 bytes
dc.format.mimetypeapplication/pdf
dc.format.mimetypetext/plain
dc.identifier.urihttp://hdl.handle.net/1993/1435
dc.language.isoengen_US
dc.rightsopen accessen_US
dc.titleEvaluating fairness in property taxation, a condominium perspectiveen_US
dc.typemaster thesisen_US
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