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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.identifier.uri http://hdl.handle.net/1993/1435
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.language en en_US
dc.language.iso en_US
dc.rights info:eu-repo/semantics/openAccess
dc.title Evaluating fairness in property taxation, a condominium perspective en_US
dc.type info:eu-repo/semantics/masterThesis
dc.degree.discipline City Planning en_US
dc.degree.level Master of City Planning (M.C.P.) en_US


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