A smart tax (Record no. 75000)

MARC details
000 -LEADER
fixed length control field 01266cab a2200229 4500
001 - CONTROL NUMBER
control field ABS68831
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION
fixed length control field 050401n2005 000 0 eng u
035 ## - SYSTEM CONTROL NUMBER
System control number (Sirsi) u129219
100 ## - MAIN ENTRY--PERSONAL NAME
Personal name Wetzel, D.
245 #2 - TITLE STATEMENT
Title A smart tax
260 ## - PUBLICATION, DISTRIBUTION, ETC.
Date of publication, distribution, etc. 2005
490 ## - SERIES STATEMENT
Series statement Estates Gazette
Volume/sequential designation (0510) 12 March 2005, 54-57(4)
520 ## - SUMMARY, ETC.
Summary, etc. Building and operating public transport links brings benefits to affected landowners through increasing the value of their sites. Questions the fairness of this and considers the various tax and levy options, which might result in more equitable benefit to all parties. Suggests that a development land tax is the one tax to avoid but is more positive about a location benefit levy or land value tax, which applies to all sites and gives an immediate incentive to landowners to bring their land into better use. Proposes that a land benefit levy would be the fairest solution and explains how it would work in practice and that it would be cheap to collect and impossible to avoid.
590 ## - LOCAL NOTE (RLIN)
Local note ABS
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element PUBLIC SECTOR PROJECTS
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 DEVELOPMENT LAND TAX
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element FUNDING
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element PUBLIC TRANSPORT
690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN)
Topical term or geographic name as entry element MANAGEMENT-BUSINESS MANAGEMENT-FINANCIAL MANAGEMENT
942 ## - ADDED ENTRY ELEMENTS (KOHA)
Suppress in OPAC 0
Holdings
Withdrawn status Lost status Source of classification or shelving scheme Damaged status Not for loan Home library Current library Shelving location Date acquired Total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 01/04/2005   ABS68831 129219-1001 06/08/2019 1 06/08/2019 Journal article