Report of the Joint Legislative Committee on the Tax Structure of the Local Units of Government (Classic Reprint) - Softcover

Inhaltsangabe

This book examines the efficiency of local tax structures as they pertain to the taxation of automobiles, mobile homes, and personal property. The author, who is a member of a legislatively mandated committee, provides a detailed history of how North Carolina arrived at its current system of property taxation and offers a critique of the administrative challenges that the state faces moving forward. The author makes specific recommendations for policy changes, including the abolishment of the personal property tax, the implementation of an excise tax on automobiles, and expanded classification of the elderly poor and disabled persons for property tax relief. The book places particular emphasis on the problem of mobile homes, which the author argues are often difficult to track for taxation purposes because of their mobility. To mitigate this, the author advocates for the implementation of a universal, state-wide registration system for mobile homes across North Carolina. This book will appeal to tax policy experts, historians, and anyone interested in how fiscal policy at the local level is developed and implemented.

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