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讲座简介：
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Abstract: Implementation of property-based taxes requires several policy decisions to be made that can greatly affect the equity, efficiency, and revenue raising capabilities of the tax. These decisions include what types of properties are to be taxed, how taxable values of those properties are determined, what rates are to be imposed on those taxable values, and how are the tax liabilities to be collected. The presentation will describe the variety of approaches used by sub-national governments in the United States with regard to the decisions and discusses the implications of those policies on the efficacy of the tax.
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