Evaluating fairness in property taxation, a condominium perspective
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 fo...
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| Format: | Others |
| Language: | en en_US |
| Published: |
2007
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| Online Access: | http://hdl.handle.net/1993/1435 |
| Summary: | 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.) |
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