Bring tax down to earth (Record no. 73893)
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| 000 -LEADER | |
|---|---|
| fixed length control field | 00997cam a2200205 4500 |
| 001 - CONTROL NUMBER | |
| control field | ABS67293 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION | |
| fixed length control field | 031128n2003 000 0 eng u |
| 035 ## - SYSTEM CONTROL NUMBER | |
| System control number | (Sirsi) u124516 |
| 100 ## - MAIN ENTRY--PERSONAL NAME | |
| Personal name | Swinson, A. |
| 245 ## - TITLE STATEMENT | |
| Title | Bring tax down to earth |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. | |
| Date of publication, distribution, etc. | 2003 |
| 490 ## - SERIES STATEMENT | |
| Series statement | Regeneration and Renewal |
| Volume/sequential designation | 21 November 2003, 20-21(2) |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | Argues for the introduction of land value taxation in the UK whereby individuals and businesses would pay in accordance with the rental value of the land they occupy instead of traditional methods of taxation such as council tax and income tax. Comments on the adoption of land value taxation in the United States in cities such as Fairfax, Roanoke, Philadelphia and Pittsburgh. In the UK, Oxfordshire CC is sponsoring a pilot study in the Vale of White Horse valuing the land beneath 3 000 properties. |
| 590 ## - LOCAL NOTE (RLIN) | |
| Local note | ABS |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name entry element | LAND VALUE TAXATION |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name entry element | LAND VALUES |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name entry element | Valuation |
| 9 (RLIN) | 6273 |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | TAXATION |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) | |
| Suppress in OPAC | 0 |
| Withdrawn status | Lost status | Source of classification or shelving scheme | Damaged status | Not for loan | Home library | Current library | Shelving location | Date acquired | Total Checkouts | Full call number | Barcode | Date last seen | Copy number | Price effective from | Koha item type |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Dewey Decimal Classification | London | London | Journal article | 28/11/2003 | ABS67293 | 124516-1001 | 06/08/2019 | 1 | 06/08/2019 | Journal article |