Relevant bibliographies by topics / Property based tax

Academic literature on the topic 'Property based tax'

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Published: 10 December 2022
Last updated: 28 January 2023

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Journal articles on the topic "Property based tax"

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Banzhaf, H. Spencer, Ryan Mickey, and Carlianne Patrick. "Age-based property tax exemptions." Journal of Urban Economics 121 (January 2021): 103303. http://dx.doi.org/10.1016/j.jue.2020.103303.

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Wołowiec, Tomasz. "THE CONCEPT OF REAL ESTATE TAXATION BASED ON THE AD VALOREM PRINCIPLE." International Journal of New Economics and Social Sciences 8, no. 2 (December 30, 2018): 114–17. http://dx.doi.org/10.5604/01.3001.0012.9929.

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A property tax (or millage tax) is a levy on property that the owner is required to pay. The tax is levied by the governing authority of the jurisdiction in which the property is located; it may be paid to a national government, a federated state, a county or geographical region, or a municipality. Multiple jurisdictions may tax the same property. This is in contrast to a rent and mortgage tax, which is based on a percentage of the rent or mortgage value. There are four broad types of property: land, improvements to land (immovable man-made objects, such as buildings), personal property (movable man-made objects), and intangible property. Real property (also called real estate or realty) means the combination of land and improvements. Under a property tax system, the government requires and/or performs an appraisal of the monetary value of each property, and tax is assessed in proportion to that value. Forms of property tax used vary among countries and jurisdictions. Real property is often taxed based on its classification. Classification is the grouping of properties based on similar use. Properties in different classes are taxed at different rates. Examples of different classes of property are residential, commercial, industrial and vacant real property. In Israel, for example, property tax rates are double for vacant apartments versus occupied apartments. A special assessment tax is sometimes confused with property tax. These are two distinct forms of taxation: one (ad valorem tax) relies upon the fair market value of the property being taxed for justification, and the other (special assessment) relies upon a special enhancement called a "benefit" for its justification.
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Skrzypek - Ahmed, Sylwia, and Tomasz Wołowiec. "THE CONCEPT OF REAL ESTATE TAXATION BASED ON THE AD VALOREM PRINCIPLE." International Journal of Legal Studies ( IJOLS ) 9, no. 1 (June 30, 2021): 225–49. http://dx.doi.org/10.5604/01.3001.0015.0437.

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The purpose of this paper is to evaluate the pros and cons of ad valorem real estate taxation in the context of the reform of the Polish real estate taxation system. A property tax (or millage tax) is a levy on property that the owner is required to pay. The tax is levied by the governing authority of the jurisdiction in which the property is located; it may be paid to a national government, a federated state, a county or geographical region, or a municipality. Multiple jurisdictions may tax the same property. This contrasts with a rent and mortgage tax, which is based on a percentage of the rent or mortgage value. There are four broad types of property: land, improvements to land (immovable man-made objects, such as buildings), personal property (movable man-made objects), and intangible proper-ty. Real property (also called real estate or realty) means the combination of land and im-provements. Under a property tax system, the government requires and/or performs an appraisal of the monetary value of each property, and tax is assessed in proportion to that value. Forms of property tax used vary among countries and jurisdictions. Real proper-ty is often taxed based on its classification. Classification is the grouping of properties based on similar use. Properties in different classes are taxed at different rates. Examples of different classes of property are residential, commercial, industrial, and vacant real proper-ty. In Israel, for example, property tax rates are double for vacant apartments versus occu-pied apartments.
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Palilingan, Verry Ronny. "INFORMATION SYSTEM MODEL OF WEBSITE-BASED TAX PAYMENT AND VILLAGE BUILDING." Ismart Edu: Jurnal Pendidikan Teknologi Informasi 2, no. 2 (December 7, 2021): 16–21. http://dx.doi.org/10.53682/ise.v2i2.3061.

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Property tax is one of the instruments in obtaining funding for village development. Property tax proceeds are used to finance development in the area. Good management is needed to maximize property tax revenue. This study aims to help the model to design and develop an e-village property tax information system. the method used is the description method and is used to model the system while the prototype method is used to build the e-village system. The testing stage uses the black box technique and the usability test to test the quality, usability, and reliability of the system functions that have been made. This research succeeded in building an e-village model that is efficient and can be used easily to carry out property tax transactions. the results of this study also help villagers easily obtain information and assist in the processing of village data that is structured, organized and to help calculate the amount of property tax costs to be paid. The conclusion of this study is that the system has been made to facilitate the community and village officials in calculating the property tax, managing and obtaining village information more effectively and efficiently.
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Liu, Zhi. "Land-based finance and property tax in China." Area Development and Policy 4, no. 4 (June 18, 2019): 367–81. http://dx.doi.org/10.1080/23792949.2019.1610333.

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Wołowiec, Tomasz. "LEGAL AND ECONOMIC ASPECTS OF PROPERTY TAXATION IN THE EUROPEAN UNION." International Journal of Legal Studies ( IJOLS ) 1, no. 3 (June 30, 2018): 231–78. http://dx.doi.org/10.5604/01.3001.0012.2179.

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A property tax (or millage tax) is a levy on real estate that the owner is required to pay. The tax is levied by the governing authority of the jurisdiction in which the real estate property is located; it may be paid to a national government, a federated state, a county or geographical region, or a municipality. Multiple jurisdictions may tax the same property. This is in contrast to a rent and mortgage tax, which is based on a percentage of the rent or mortgage value. There are four broad types of property: land, improvements to land (immovable man-made objects, such as buildings), personal property (movable man-made objects), and intangible property. Real property (also called real estate or realty) means the combination of land and improvements. Under a property tax system, the government requires and/or performs an appraisal of the monetary value of each property, and tax is assessed in proportion to that value. Forms of property tax used vary among countries and jurisdictions. Real property is often taxed based on its classification. Classification is the grouping of properties based on similar use. Real estate properties in different classes are taxed at different rates. Examples of different classes of property are residential, commercial, industrial and vacant real property. In Israel, for example, property tax rates are double for vacant apartments versus occupied apartments.
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Żywicka, Agnieszka, and Tomasz Wołowiec. "LEGAL AND THEORETICAL ASPECTS OF PROPERTY TAXES." Review of European and Comparative Law 2627, no. 34 (December 31, 2016): 195–222. http://dx.doi.org/10.31743/recl.5076.

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A property tax (or millage tax) is a levy on property that the owner is required to pay. The tax is levied by the governing authority of the jurisdiction in which the property is located; it may be paid to a national government, a federated state, a county or geographical region, or a municipality. Multiple jurisdictions may tax the same property. This is in contrast to a rent and mortgage tax, which is based on a percentage of the rent or mortgage value. There are four broad types of property: land, improvements to land (immovable man-made objects, such as buildings), personal property (movable man-made objects), and intangible prop-erty. Real property (also called real estate or realty) means the combination of land and improvements. Under a property tax system, the government requires and/or performs an appraisal of the monetary value of each property, and tax is assessed in proportion to that value. Forms of property tax used vary among countries and jurisdictions. Real property is often taxed based on its classification. Classification is the grouping of properties based on similar use. Properties in different classes are taxed at different rates. Examples of different classes of property are residen-tial, commercial, industrial and vacant real property. A special assessment tax is sometimes confused with property tax. These are two distinct forms of taxation: one (ad valorem tax) relies upon the fair market value of the property being taxed for justification, and the other (special assessment) relies upon a special enhance-ment called a “benefit” for its justification
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Singh, Anu, Suraj Kumar Singh, Gowhar Meraj, Shruti Kanga, Majid Farooq, Nikola Kranjčić, Bojan Đurin, and Sudhanshu. "Designing Geographic Information System Based Property Tax Assessment in India." Smart Cities 5, no. 1 (March 16, 2022): 364–81. http://dx.doi.org/10.3390/smartcities5010021.

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Property tax is the primary source of revenue for municipal bodies. In India, municipal corporations are facing issues in property tax collection, and the primary reason for it is a lack of count of assessed properties under its jurisdiction. Also, the storage of information on the properties is mainly based on manual efforts, which leads to data redundancy and failure to appropriate tax collection. Geographical Information Systems (GIS) consists of technology, personnel, and resources to create, maintain, visualize, search, and share geospatial data and services. The study has been carried out in the Hauz Khas Ward, South Delhi Municipal Corporation, Delhi. This paper aims to develop a spatial database for property tax management. It includes capturing the building footprint, road, land use such as parks, paved area, drains, and demarcation of boundaries such as locality slums, based on a regular grid net with a cell size of 250 m by 250 m. The generated geospatial database has been finally used to evaluate parameters for property tax calculation. Moreover, this spatial database can be organized as different models for any web-based application for municipal services. This study provides a working example of a GIS-based property tax collection solution for whole of India and other South-Asian countries.
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Perez, Avi. "Lack of Uniformity in the Israeli Property Tax System 1997–2017." Journal of Risk and Financial Management 13, no. 12 (December 21, 2020): 327. http://dx.doi.org/10.3390/jrfm13120327.

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There are two different forms of property tax systems: value-based tax, which is used in most countries of the world, and area-based tax, which is used mainly in Central and Eastern Europe and developing countries in Africa. Area-based property tax provides more stable and predictable budget revenues. It is simpler to administer and scores worse on equity grounds from the perspective of the ability-to-pay principle of taxation. Against this background, Israel’s property tax system, known as Arnona, is complex, spatially diversified, and causes a lack of uniformity that leads to tax distortion. This paper’s primary purpose is to identify the weaknesses of Israeli property tax from 1997 to 2017 and indicate how to improve the property tax system. This paper is based on case studies from four of the most important cities in Israel: Tel Aviv, Jerusalem, Haifa, and Beersheba, which have four different measurement methods for calculating property tax. Unique data were collected from the Israel Central Bureau of Statistics. According to this analysis, it was found that there are substantial differences in property tax between the four cities over the two decades analyzed. The main weakness is the lack of uniformity of the taxation system; the solution is to unify the measurement of real estate area for tax purposes using drone technology.
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Papavasilevská, Sandra. "Modified Area-based System in Czech Republic." Financial Law Review, no. 25 (1) (March 31, 2022): 197–206. http://dx.doi.org/10.4467/22996834flr.22.012.15662.

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Tax system in the Czech Republic and offers some specific suggestions for reform. In the long term, their taxation could be maintained. Many politicians not only in the Czech Republic believe that a higher property tax on real estate investments can solve the housing crisis. There are several examples showing that such a solution does not lead to the desired result. In many states, such a tax increase solved a certain "housing crisis". Such a solution is at all sensible and will ultimately not only disadvantage economically the socially weaker, who do not have the resources to get their own place. On the other hand, the overall taxation of investment housing could contribute to increasing revenues of municipal budgets without changing the budgetary allocation of taxes. The inclusion of elements of elementary equality and work with so-called local coefficients, possibly combined with the categorisation of immovable property as established in the Land Registry, appears to be a meaningful key to the solution. On the basis of these two groups or categories, differential taxation can be achieved for a wide range of properties without creating room for discussion about what is and is not an investment apartment [OECD 2010]. But there are two weaknesses in dealing with this, namely policy changes, where the increase in the coefficient is unpopular within local authorities, and that it will be quite different in this area. The area-based property tax has been gaining influence in developing and transitional countries around the world. This report first examines how the area-based tax is administered in thirty-eight countries according to statutes. Area-based assessment is more commonly used in rural areas than urban areas, for land than buildings, and with few adjustments. Over half the countries allow some local control [Fischel 2001: 17]. The paper presents an overview of the theoretical and practical experience of both the immovable property taxation forms (area-based and value-based) concerning the different aspects of micro and macroefficiency, equity and the “ability to pay” aspects as well as the fiscal and technical aspects, with the special emphasis on (post)transition economies – new EU members. The EU recommendations in this area, especially concerning the shift of tax burden from (labour) income to property, are pointed out. The comparative analysis of relevant taxation in the EU member countries is presented, pointing out that some of them, which have fulfilled the formal requirement of the recurrent taxes on immovable property introduction, still implement a simpler form – the area-based one. In particular, the article focuses on the definition of the tax system in the Czech Republic, and intentionally on the processing of property taxes. Inheritance, gift and acquisition taxes on immovable property, including their definition and the way in which they are transformed, are mentioned in particular in these property taxes. However, the main objective of the work was to approximate the property tax, in relation to value-based taxation or a modified area-based system. Attention is also focused on defining the pluses and minuses of these taxes, what advantages they are, what advantages they are not, and which of the countries uses which system of taxation. The work seeks to highlight why a system is used within the Czech Republic, including its benefits within the tax system.
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Dissertations / Theses on the topic "Property based tax"

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Tanaka, Krista Mari. "Using GIS Based Property Tax Data For Trip Generation." NCSU, 2002. http://www.lib.ncsu.edu/theses/available/etd-11252002-124330/.

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This project assesses the feasibility of using statistically clustered property tax data instead of windshield survey data for input into the Internal Data Summary (IDS) trip generation model used by the North Carolina Department of Transportation. The report summarizes the clustering analysis and its data requirements. To gauge clustering resource requirements for a case study application, NCSU researchers examine the Town of Pittsboro. Comparing the traffic flow outputs of the traditional modeling techniques and those resulting from the use of the clustering method to 56 ground count stations, the research finds that clustering and tradition methods yield similar results. An 85% reduction in person-hours required to gather the input data is the main benefit resulting from the use of the clustering technique. The major drawback is that advanced statistical training is required to implement the technique.
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Dalehite, Ballard Esteban Gilberto. "School finance and local incentives are property tax abatements effective and do they influence the distribution of the tax base across school districts? /." [Bloomington, Ind.] : Indiana University, 2005. http://wwwlib.umi.com/dissertations/fullcit/3167271.

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Thesis (Ph.D.)--Indiana University, School of Public and Environmental Affairs, 2005.
Title from PDF t.p. (viewed Dec. 3, 2008). Source: Dissertation Abstracts International, Volume: 66-03, Section: A, page: 1086. Chair: John L. Mikesell.
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Hájek, Petr. "Stanovení základu daně z nemovitostí v zemích OECD." Master's thesis, Vysoká škola ekonomická v Praze, 2011. http://www.nusl.cz/ntk/nusl-150313.

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The diploma thesis deals with the real estate tax in OECD countries. The aim of this thesis is to compare particular methods of the determination of the tax base. The detailed analysis will be made in eleven europaean countries including Czech republic. I will also focus on the tax rates and tax discount systems. Using various sources i have analyzed an actual situation in real estate taxation systems and deduced the positive and negative effects of each tax base approach. In the end of this thesis I will present a complete real estate tax system.
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Krylová, Kateřina. "Vývoj inkasa daně z nemovitých věcí v České republice." Master's thesis, Vysoká škola ekonomická v Praze, 2015. http://www.nusl.cz/ntk/nusl-264572.

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The thesis analyses the progression of property tax income during 2009 to 2015 in the chosen cities in the Czech Republic. The property taxes are divided into the tax on land and the tax on the buildings. I have chosen for my analysis some cities in the Pardubice region: Litomyšl, Lanškroun, Moravská Třebová, Vysoké Mýto, Ústí nad Orlicí and Česká Třebová. The partial aim of the work is to analyse the enforcement of the coefficients in the cities, with the impact of tax income, then to calculate the increase of income with applied coefficients.
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Siame, Chilengwe George. "Broadening the tax base: a case for the informal real estate sector in Zambia." Thesis, Rhodes University, 2010. http://hdl.handle.net/10962/d1003852.

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The main objective of the study was to analyze the potential tax collection from the informal rental housing market in Zambia, using household level rental housing data collected for the Lusaka Urban District by the Central Statistical Office (CSO) as a basis for computation and extrapolation to the national level. This data was used to analyze household monthly expenditure on housing (rent), the total number of households in rented accommodation, and the tax regime applicable on rental income, to estimate the potential tax revenue that could be realized from this emerging sector. The estimates indicate that about K9.7 billion revenue could be collected on income from rental housing in Lusaka Urban District alone and a total of K83 billion nationally per annum. This represents about 0.4 percent of the country’s GDP in 2007. Compliance needs to be improved and legislation revised to ensure that the landlords are compelled to remit tax to the Zambia Revenue Authority. The current legislation makes enforcement and compliance difficult as it places the statutory tax burden on tenants, who are very mobile. It is, therefore, recommended that the landlord is made responsible for the payment of taxes due on rental income and that any compliance requirements be enforced against the real estate/property that is generating the income. This study also examines the performance of the presumptive taxation regime in Zambia The study uses data from the Zambia Revenue Authority on revenue collection from presumptive taxes which were introduced to capture income from the informal sectors. The presumptive taxes already introduced in Zambia include: base tax, advance income tax and turnover tax for minibuses and taxi operators. To analyze the performance of the presumptive tax regime, the study utilizes data on imports made by those not registered for taxes, to estimate how much revenue could be generated by imposing a 3 percent turnover tax on the value of their imports at importation. The analysis shows that the Zambia Revenue Authority increased revenue collection from K5.3 billion in 2004 to K33.5 billion in 2007. This improvement in revenue collection is far below the potential, however, which is estimated at over K501 billion on imports of unregistered traders alone. To collect this revenue and expand the tax base, the tax authority needs to improve the administration of advance income tax on unregistered importers, and raise the advance income tax rate to a level where the importer is indifferent between paying the advance tax at the border and paying turnover tax inland.
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Summers, James. "Tangible Intangibles in the United States’ Tax Cuts and Jobs Act : How Mixed Definitions of “Intangible” Lead to Mixed Results in the United States’ Efforts to Close Tax Loopholes, Move to a Territorial Tax System, and Reduce Base Erosion and Profit Shifting Abuses." Thesis, Uppsala universitet, Juridiska institutionen, 2018. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-352298.

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The United States’ Tax Cuts and Jobs Act of 2017 (TCJA) changed a 30-year-old definition of the term “intangible property” and added assessment requirements for two different types of “intangible income”, both of which deviate from the newly changed general definition of “intangible” and most common understandings of the meaning of the word.  While it may appear unlikely that a change in meaning of a single word in a large tax code could have a drastic effect on international taxation, the differing definitions of “intangible” create far-reaching tangible consequences.   The TCJA affects the international taxation of US-based corporations for cross-border transactions, among many ways, by employing different definitions of the word “intangible” in three different provisions.  First, it modifies the general statutory definition of “intangible” to specifically include goodwill, workforce in place, and going-concern value will be examined.  Second, it uses an unusually broad definition of “intangible” in the new tax category of global intangible low-taxed income (GILTI); and third, the meaning of “intangible” as used in assessing so-called foreign-derived intangible income (FDII) essentially creates a broad export subsidy.  Each use of the term will also be assessed on how it ties into the TCJA’s intended purpose for the provision in which it appears.  Additionally, they will be assessed on how they compare with established international tax standards provided by the Organization for Economic Co-operation and Development (OECD) and its Base Erosion and Profit Shifting (BEPS) Plan.   By explicitly changing the definition of “intangible property”, it becomes apparent that the TCJA has increased the scope of potential tax liability for US corporations and has brought the US in line with the OECD’s use of the phrase as used in its model convention.   In examining how the GILTI tax is calculated, it will become evident that the tax can be applied to income that is not connected to intangibles despite the seemingly limited scope implied by its name.  Furthermore, a limitation on foreign tax credit means that GILTI might allow at least some continuation of the old worldwide tax system.  While potentially overly-burdensome, GILTI seems to be broadly in line with the BEPS goal towards reducing profit shifting.   As a result of how “intangible” is defined for purposes of determining FDII, two effects become apparent. First, for tax categorization, it encompasses income from both tangible and intangible assets.  Second, it permits deductions that can be construed as an export incentive.
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Jain, Tanmay. "Design, Characterization, and Structure - Property Relationships of Multifunctional Polyesters for Extrusion-Based Direct-Write 3D Printing." University of Akron / OhioLINK, 2020. http://rave.ohiolink.edu/etdc/view?acc_num=akron1586874036561737.

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Fung, Cheryl. "The fiscal impacts of use-value taxation in Prince William County, Virginia." Thesis, Virginia Tech, 1995. http://hdl.handle.net/10919/42232.

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Concern that high property taxation of agricultural land encourages its conversion to nonagricultural uses has led to the adoption of use-value taxation practices. Use-value taxation has had mixed results as a deterrent to the conversion of agricultural and open space land. It has been argued that use-value taxation does not succeed in retaining open space along the rura1-urban fringe (Stocker 1975; Ferguson), and further that such programs may actually lower the community's property tax base significantly (Tiebout; Anderson 1993). Additionally, when land is taxed by its usevalue rather than market-value, the local tax base declines curtailing local public services and consequently reducing the attractiveness of the community for residential, commercial and industrial land uses (Abeyratne and Johnson, Bickerdike, Netzer, Oates).

This study seeks to determine the fiscal impacts of use-value taxation and incurred and immediate revenues generated by a particular land use project. By comparing the net impact on the property tax rate of different land uses, the effectiveness of land use taxation policies for communities can be determined. The fiscal impact of alternative land uses are measured using The Virginia Impact Projection (VIP) model. The empirical models employed are based on a static cross-sectional econometric analysis of Virginia counties initially developed by Johnson and Keeling and updated for the current analysis using more recent data. The empirical equations are used to construct a fiscal impact assessment (simulation) model. The simulation model allows the comparison of impact and baseline scenarios developed using alternative land uses.

It was found that the impact offarmland enrollment in use-value assessment programs is not as large when net impacts are considered rather than sole consideration of the direct property tax revenue changes.


Master of Science
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Шуліченко, Т. В., Т. В. Шуличенко, and T. Shulichenko. "Механізм майнового оподаткування в Україні." Diss., Одеський національний економічний університет, 2012. http://dspace.oneu.edu.ua/jspui/handle/123456789/3933.

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Дисертаційна робота присвячена дослідженню функціонування механізму майнового оподаткування в Україні. Визначено, що, незважаючи на чисельні наукові доробки у сфері майнового оподаткування, існують певні розбіжності у понятійному апараті. Запропоновано визначення дефініцій «майно» і «нерухомість» як об’єкта оподаткування; «механізм майнового оподаткування», який представляє собою сукупність методів, прийомів, важелів, організаційно-інформаційного та законодавчого забезпечення, спрямованих на виконання завдань податкової політики у сфері майнового оподаткування; введено поняття «соціальна норма житлової нерухомості». Проведений аналіз функціонування механізму майнового оподаткування в Україні показав його неефективність, а роль майнових податків у надходженнях до бюджету – незначною. Узагальнення наукових доробок у сфері майнового оподаткування, закордонного досвіду дозволило запропонувати концептуальні положення щодо вдосконалення механізму майнового оподаткування в Україні, а саме: розширення кола платників та об’єктів нерухомого майна; розширення кола об’єктів рухомого майна та введення у транспортний податок екологічної складової; у якості бази оподаткування доцільним є використання ринкової вартості об’єкту житлової і нежитлової нерухомості; створення Департаменту оцінки земель, житлової та нежитлової нерухомості для забезпечення ефективного функціонування механізму майнового оподаткування. Запропоновано методичні рекомендації з моделювання надходжень від майнових податків до бюджету, які дозволяють оцінити вплив низки чинників.
Диссертационная работа посвящена исследованию функционирования механизма имущественного налогообложения в Украине. Определено, что, несмотря на большое количество исследований в сфере имущественного налогообложения, существуют определенные расхождения в понятийном аппарате. Предложено определение дефиниций: «имущество» как объект налогообложения, под которым следует понимать материальные ценности, характеризующиеся признаками: стоимостной оценкой; принадлежностью на праве собственности одному или нескольким лицам; их использование приносит или потенциально может приносить доход или экономическую выгоду; «недвижимость» как объект налогообложения, представляющую собой единство земли и расположенных на ней зданий, сооружений, помещений и другого недвижимого имущества; «механизм имущественного налогообложения», который представляет собой совокупность методов, приемов, рычагов, организационно-информационного и законодательного обеспечения и направлен на выполнение заданий налоговой политики в сфере имущественного налогообложения. Такое понимание позволяет целенаправленно использовать составляющие механизма имущественного налогообложения для повышения эффективности его функционирования; введено понятие «социальная норма жилой недвижимости», под которой понимается законодательно установленная максимальная норма жилья (кв. м) на один объект жилой недвижимости, обеспечивающая нормальные условия проживания владельца. Проведенный анализ функционирования механизма имущественного налогообложения в Украине показал его неэффективность, а роль имущественных налогов в поступлениях в бюджет – незначительной. Обобщение научных разработок в сфере имущественного налогообложения, зарубежного опыта позволило предложить концептуальные положения совершенствования механизма имущественного налогообложения в Украине, а именно: расширение круга плательщиков и объектов недвижимого имущества; расширение круга объектов движимого имущества и введения в транспортный налог экологической составляющей; в качестве базы налогообложения целесообразным является использование рыночной стоимости объекта жилой и нежилой (коммерческой) недвижимости; создание департамента «Оценки земель, жилой и нежилой недвижимости» для обеспечения эффективного функционирования механизма имущественного налогообложения. Предложены методические рекомендации по моделированию поступлений от имущественных налогов в бюджет, которые позволяют оценить влияние ряда факторов.
The dissertation work is sanctified to the research of functioning of the mechanism of the property taxation in Ukraine. Certainly, that without regard to the numeral scientific revisions in the field of the property taxation, there are certain divergences in a concept vehicle. Determination of the definitions the «property» and the real «estate» is offered as an object of the taxation; «the mechanism of the property taxation», that is totality of methods, receptions, levers, organizationally-informative and legislative providing, that is sent to implementation of the tasks of the tax policy in the field of the property taxation; a concept «the social norm of the housing real estate» is entered. The conducted analysis of the functioning of the mechanism of the property taxation in Ukraine demonstrated its inefficiency, and the role of the property taxes in receivables in a budget - insignificant. The generalization of the scientific revisions in the field of the property taxation with the foreign experience allowed to offer conceptual positions in the relation to perfection of the mechanism of the property taxation in Ukraine, namely: the expansion of the circle of taxpayers and the objects of the real estate; the expansion of circle of objects of the personal chattels and introduction to the transport tax of ecological constituent; the use of market value of object of the housing and unoccupied real estate is appropriated in quality of the base of a taxation expedient; the creation of the department of «Estimation of earth, housing and unoccupied the real estate» is for providing of the effective functioning of the mechanism of a property taxation. Methodical recommendations are offered from the design of receivables from the property taxes in a budget, that allow to estimate the influence of row of factors.
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Brusi, Victor A. "The effect of economic restructuring on the property tax base growth of Wisconsin's small urban centers." 1992. http://catalog.hathitrust.org/api/volumes/oclc/28593400.html.

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Books on the topic "Property based tax"

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Kapoor, R. M. Composite area linked system for property tax reform in India: Based on a research study sponsored by Ministry of Urban Development, Government of India. Calcutta: The Times Research Foundation, Urban Studies Centre, 1991.

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Inbound Tax Conference (1991 Washington, D.C.). Inbound Tax Conference: U.S. taxation of foreign-based multinationals doing business in the United States, June 13-14, 1991, Washington, D.C. : ALI-ABA course of study materials. Philadelphia, PA (4025 Chestnut St., Philadelphia 19104-3099): American Law Institute-American Bar Association Committee on Continuing Professional Education, 1991.

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South Carolina. General Assembly. Legislative Audit Council. Report to the General Assembly: A limited-scope review of the Residential Property Tax Relief Program. Columbia, S.C: The Council, 1999.

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Wissel, Peter A. Adirondack Park zoning: Property values and tax bases, 1963-1983. Albany, N.Y: State Board of Equalization and Assessment, State of New York, 1988.

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Crompton, John L. The impact of parks and open space on property values and the property tax base. Ashburn, Va: Division of Professional Services, National Recreation & Park Association, 2000.

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Karen, Baker. Minnesota's fiscal disparities program: Tax base sharing in the Twin Cities metropolitan area : a research report. St. Paul, MN: Research Dept., Minnesota House of Representatives, 1987.

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New Jersey. Legislature. Joint Legislative Committee on Constitutional Reform and Citizens' Property Tax Constitutional Convention. Committee meeting of Joint Legislative Committee on Constitutional Reform and Citizens Property Tax Constitutional Convention: Testimony from invited speakers regarding tax sharing, regionalized tax-base sharing, and assessment issues relating to regionalization : [September 14, 2006, Trenton, New Jersey]. Trenton, N.J: The Unit, 2006.

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Crompton, John L. The proximate principle: The impact of parks, open space and water features on residential property values and the property tax base. 2nd ed. Ashburn, Va: National Recreation and Park Association, 2004.

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Commission, Saskatchewan Local Government Finance. Alternative local sources of revenue and utilization of the property tax base: Interim report of the Local Government Finance Commission, September, 1985. [Regina]: The Commission, 1985.

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The proper tax base: Structural fairness from an international and comparative perspective : essays in honor of Paul McDaniel. Alphen aan den Rijn, The Netherlands: Kluwer Law International, 2012.

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Book chapters on the topic "Property based tax"

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Franzsen, Riël, and William J. McCluskey. "Value-Based Approaches to Property Taxation." In A Primer on Property Tax, 41–68. Oxford: Blackwell Publishing Ltd, 2012. http://dx.doi.org/10.1002/9781118454343.ch2.

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Ren, Yipeng, Aibo Hao, and Jingjuan Guo. "Improvement of the Market Comparison Approach Based on Property Tax Levy Purpose." In LISS 2014, 1099–104. Berlin, Heidelberg: Springer Berlin Heidelberg, 2015. http://dx.doi.org/10.1007/978-3-662-43871-8_158.

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Cohan, Frederick M. "Genomes reveal the cohesiveness of bacterial species taxa and provide a path towards describing all of bacterial diversity." In Trends in the systematics of bacteria and fungi, 282–300. Wallingford: CABI, 2021. http://dx.doi.org/10.1079/9781789244984.0282.

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Abstract This book chapter argues that bacterial systematists of the mid-20th century fortuitously created a species-level systematics that actually fits an important universal theory of speciation by discussing taxonomy would allow us to infer the important characteristics of any unknown organism once we classify it to species. It turns out, unexpectedly, that bacterial species taxa share a species-like property with the species taxa of zoology and botany. While recombination within species taxa of all these groups fails to prevent diversification within species, recombination nevertheless appears to act universally as a force of cohesion within species taxa. That is, recurrent recombination within species limits neutral sequence divergence within species taxa of plants, animals, and bacteria; recombination also allows a sharing of generally adaptive genes across a species range. The 95% ANI criterion that demarcates the traditionally defined species taxa of bacteria fortuitously also yields groups of bacteria that are subject to the species-like property of cohesion, where recombination prevents neutral sequence divergence among ecotypes within a species. Use of the ANI criterion, then, not only provides an easily used algorithm for demarcating bacterial species; it also places bacterial demarcation on the same theory-based foundation as the species taxonomy of animals and plants.
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Munnell, Alicia H., Wenliang Hou, and Abigail N. Walters. "Property Tax Deferral." In New Models for Managing Longevity Risk, 231–57. Oxford University Press, 2022. http://dx.doi.org/10.1093/oso/9780192859808.003.0012.

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Many retirees will not have enough money from conventional retirement programs to maintain their standard of living once they stop working. To help support themselves, they will need to tap their home equity, the major asset for most middle-income older households. Yet tapping home equity is difficult: most people are reluctant to downsize and, even when they do, they rarely reduce their housing expenses. Reverse mortgages are an option, but most households are put off by the enormity of the decision, the complexity of the product, and the high up-front costs. A state-wide property tax deferral program overcomes the hurdles to accessing home equity. Property tax deferral does not provide access to as much home equity as a reverse mortgage, but the offsetting advantage is that some of the house value after the repayment of the loan and interest will be available for a bequest. At the household level, the proposed program is revenue neutral: all taxes owed by a participating household are paid back, with interest sufficient to cover borrowing costs and administrative expenses. But because loans are made well in advance of repayments, the sponsor of the plan must cover start-up costs. In Massachusetts, if the state government simply borrowed money to cover the annual outlays, the state’s ratio of debt to gross state product would rise from 14 percent to 15.1 percent. The alternative is to involve the private sector. This decision would raise the costs to homeowners, but it may nevertheless be necessary in order to get a broad-based program up and running.
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Erdoğdu, M. Mustafa, Binhan E. Yılmaz, Murat Aydın, and İnci User. "Political Economy of Tax Evasion and Tax Loss in the Real Estate Sector." In Handbook of Research on Public Finance in Europe and the MENA Region, 268–98. IGI Global, 2016. http://dx.doi.org/10.4018/978-1-5225-0053-7.ch013.

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This chapter engages with political economy of tax evasion and tax compliance issues, particularly focusing on deficiencies and problems within property taxation system in Turkey. The chapter questions if there are any political preferences, legal arrangements or cultural issues facilitating tax evasion and tax loss in Turkey. It first identifies the degenerating effects of frequent application of tax amnesties, having a lax tax reconciliation institution, and less than logical way tax information confidentiality principle is applied in Turkey. Then, the chapter investigates peculiarities and specific difficulties of real estate sector in general in relation to taxation. Finally, a comprehensive property tax reform based on a semi-public valuation system is proposed to reduce tax loss in this sector.
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Krivosheyev, Artem. "Tax Indicators as a Tool for Assessing the Financial Stability of a Budget Educational Institution." In European Financial Law in Times of Crisis of the European Union, 335–42. Ludovika Egyetemi Kiadó, 2019. http://dx.doi.org/10.36250/00749.32.

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The article studies the effect of the changes in legislation on the financial stability of higher education institutions. Changes in the procedure of property tax calculation in the current tax year significantly increase the tax burden of higher education institutions, which may result in much lower solvency ratio and hamper the universities’ activities aimed at the formation of social, cultural, scientific and innovative environments of the regions. This, in turn, will affect their financial stability. The aim of the present research is to analyse the level of financial stability of universities after the changes in the property tax laws. The economic analysis is performed by means of approved calculation methods and is based on the case study of a Voronezh Region university.
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Bluestone, Peter. "Age-based property tax exemptions’ effects on home prices and migration of older homeowners." In Tools for State and Local Fiscal Management, 91–110. Edward Elgar Publishing, 2021. http://dx.doi.org/10.4337/9781800886414.00013.

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Koukoulioti, Vasiliki, and Chris Reed. "International Tax Implications of Cloud Computing." In Cloud Computing Law, 525–71. Oxford University Press, 2021. http://dx.doi.org/10.1093/oso/9780198716662.003.0016.

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This chapter explores the international tax implications of cloud computing. Current tax laws are based heavily on concepts of physical geography, such as controlling premises and physical equipment or employing staff in the jurisdiction. The geographical concepts do not accommodate the cloud business model in any sensible way. As a consequence, the taxation of cloud providers is particularly complex and uncertain. The chapter then explains the basic rules for direct taxation of cross-border profits, which apply no matter what technology (or lack of technology) is involved. It then discusses the complex exceptions to those rules which have been developed in respect of intangible products and services, in particular relating to intellectual property, and to cross-border income from the use of computing equipment, and it examines how they might impact cloud providers. The chapter also considers the current rules which determine taxation nexus, as well as indirect taxation, particularly Value Added Tax (VAT). Finally, it looks at how the OECD and the UN are attempting to deal with the major problems with the current system.
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Barnett, Jonathan M. "Organizational Effects of Intellectual Property (Macro Level)." In Innovators, Firms, and Markets, 41–62. Oxford University Press, 2020. http://dx.doi.org/10.1093/oso/9780190908591.003.0004.

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This chapter describes how the level of IP protection impacts firms’ choices in organizing the innovation and commercialization process, which in turn influences the structure of the innovation market as a whole. Weak-IP regimes induce firms to adopt “hierarchical” structures that mitigate expropriation risk by locating innovation and commercialization activities within substantially integrated supply chains. Strong-IP regimes restore organizational choice and enable innovators to adopt “entrepreneurial” structures that rely on contractual relationships among firms that specialize in particular innovation or commercialization functions. If hierarchical structures cannot sufficiently mitigate expropriation risk, then innovation markets will adopt “bureaucratic” structures that rely on tax-based or philanthropic funding. Even when markets adapt to weak-IP regimes by adopting hierarchical structures, or hybrid hierarchical and semi-bureaucratic structures, that support robust R&D investment, efficiency losses will arise to the extent that entry by entrepreneurial innovators is suppressed and the selected mix of innovation projects is distorted.
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Lohvyn, Andrii. "ELECTRONIC ADMINISTRATION OF VALUE ADDED TAX: LEGAL ASPECT." In European vector of development of the modern scientific researches. Publishing House “Baltija Publishing”, 2021. http://dx.doi.org/10.30525/978-9934-26-077-3-38.

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The author of the article explores the legal aspect of the system of electronic administration of value added tax, in particular, the legal regulation of some issues of electronic accounts (operations on them). The development of modern information technologies and their wide implementation in the mechanisms of state (power) management contributes to the emergence of new economic and legal relations, including those regarding taxes and fees. The mentioned above applies to the administration of value added tax. At the same time, one of the mandatory structural features of the state is the taxation system because one of the goals of state regulation is the system of taxes and fees administration, within which, on the one hand, the collected taxes should be sufficient to ensure the fulfillment of tasks and to perform the functions facing the state, and on the other hand, the burden of the tax procedure should not be excessive for a taxpayer. In turn, the main legal issues of the tax sphere mainly involve determining and effective ensuring the limits of freedom and necessity in the behavior of tax entities through relevant legal, legislative norms, in the protection of property rights of individual payers and public interests that are implemented in the financial and tax activities of the state. A sufficiently wide attention has been paid to this process since the introduction of the electronic administration of value added tax. Thus, there arises a need for further scientific research into the introduction of electronic administration of value added tax, especially its legal regulation, including the operations with electronic accounts. The article analyzes the current state of regulatory consolidation of the procedure for the operation of electronic accounts, in particular, those related to transactions on their replenishment (receipt of funds) and return of overpaid funds, as well as the impact of such transactions on the registration limit. This made it possible to identify problematic issues of a legal nature, which lead to a violation of balance in relations between a taxpayer and the budget system, to find the ways to solve them and draw scientifically based conclusions on the outlined problems.
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Conference papers on the topic "Property based tax"

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Wang, Ruiling, Shirong Li, and Xiaolin Deng. "Tax-based appraisal of property using computer aided mass assessment." In 2014 World Automation Congress (WAC). IEEE, 2014. http://dx.doi.org/10.1109/wac.2014.6935741.

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Ye, Shan-Shan, and Yu Qin. "Research on Real Estate Appraisal Development Based on Property Tax Reform." In 2015 International Conference on Management Science and Management Innovation (MSMI 2015). Paris, France: Atlantis Press, 2015. http://dx.doi.org/10.2991/msmi-15.2015.52.

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Peng, Shuyu. "Property Tax Planning based on the Perspective of Real Estate Owner." In 2017 3rd International Conference on Economics, Social Science, Arts, Education and Management Engineering (ESSAEME 2017). Paris, France: Atlantis Press, 2017. http://dx.doi.org/10.2991/essaeme-17.2017.304.

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Jasinska, Elžbieta, and Edward Preweda. "Determining the Cadastral-tax Areas for the Real Estate Premises Based on the Model of Qualitative and Quantitative." In Environmental Engineering. VGTU Technika, 2017. http://dx.doi.org/10.3846/enviro.2017.198.

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The approach to the cadastral value of the property is an indicator of the development of the real estate market, and therefore there are still divisions between countries preferring addictive this value from the surface and from values. The article comments on regulatory presented in selected European Union countries and presents original solution for the determination and correction of the cadastral value of the property, which is the basis to determine the property tax. About the tax character of this value, the fact that the introduction of social concern. Based on Poland, more than twenty years there has been discussion on this subject, but without regulation, there is only a discuss about the concepts of the system. The first attempts spatial analysis in order to determine the cadastral-tax areas have not yielded sufficient results, which is why the authors decided to present original solution resulting from the combination of statistical methods inclusive quantitative traits (facet surface) and qualitative characteristics (standard flat) with the characteristics of spatial (location, neighbourhood), in to determine the cadastral value of the property to eventually create the zones in cadastral-tax-zones. As an example, the property from the city Bochnia were used. The paper sought optimal zoning, to minimize variations and create homogeneous collections, which are enclosed areas, so that the weightings were small. To do this, the property housing was selected, as constituting the highest percentage of items on the market.
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Radvan, Michal, and Sandra Papavasilevská. "Taxation of Investment Apartments and Dwelling Houses." In The XX International Scientific Conference "Functioning of Investments Financed from State Resources and from Other Sources in The Countries of Central And Eastern Europe". Temida 2, 2022. http://dx.doi.org/10.15290/ipf.2022.17.

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The article deals with the property taxation of investment apartments and dwelling houses. This paper’s main aim is to verify the hypothesis that to increase tax on investment apartments and investment dwelling houses, it is necessary to amend the Immovable Property Tax Act. To confirm or disprove the hypothesis, the investment property was defined as the second home if used for longterm or short-term rent or not used at all. The article briefly focuses on other taxes connected with the acquisition of immovable property, analyses de lege lata regulation of recurrent property tax on investment apartments and investment dwelling houses in the Czech Republic, and briefly introduces two main systems of property taxation (based on values and area). The hypothesis was disproved. If the property is used as the first home, the taxation is, in line with the policy at the national and local level, lower. These rules apply to the property, both taxpayer-owned and long-term rented, as the criteria are the usage of the property. Concerning the dwelling houses and apartments used for short-term rents (typically Airbnb type of accommodation) or other businesses, they should be taxed at a higher rate. However, the tax administration must strictly follow the legal text as the crucial for taxation is how the property is actually used. It is also necessary to check the periodicity of the contracts and who the tenants are, the service provided for the guests, the purpose of accommodation, who is responsible for routine maintenance and minor repairs, etc.
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Tian, Shan. "Mass Appraisal of Property Tax Base based on Multivariate Linear Regression�Empirical Study on Four Districts of Jinan." In 2013 the International Conference on Education Technology and Information Systems (ICETIS 2013). Paris, France: Atlantis Press, 2013. http://dx.doi.org/10.2991/icetis-13.2013.254.

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Busko, Małgorzata. "Updated Land Use in the Modernization of the Cadastre – Analysis of the Surveying and Legal Procedures and the Financial Consequences." In Environmental Engineering. VGTU Technika, 2017. http://dx.doi.org/10.3846/enviro.2017.175.

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Land uses are features of the cadastral database. When carrying out the modernization of the cadastre, their update is necessary, according to the Regulation on the register of land and buildings, applicable in Poland. The Regulation sets out the principles for assigning land use categories to given land. The manner of land use carries specific consequences for the owner, namely, it is the determinant of the tax rate which, together with the surface area of the land, results in a specified amount of annual tax liabilities. For this reason, defining the type and extent of land use in the real estate cadastre raises intense feelings. Here, the affairs of land owners, who wish to incur the lowest possible costs associated with the possessed property, and of the municipality – the beneficiary of the property tax, are in contradiction. The article presents the procedure for updating land uses during the modernization of the cadastre. According to the Regulation on the register of land and buildings, a digital description of the contour of land use may be drawn up, based on the results of field measurements, digitization of the analog map or the processed aerial photographs. In the project, which is the basis of this article, the sources of information on the land uses included the cadastral map in the analog form as well as surveying and cartographic materials from individual surveying tasks. However, the content of the current orthophotomap, prepared for the modernization of the cadastre, and the data from the field surveys were of the greatest importance.
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Fu, Qiang, and Bi-qin Chen. "Tax capitalization, local public services on the property value of the impact-empirical test of multi-group-central city based on Tiebout-Oates model." In 2009 International Conference on Management Science and Engineering (ICMSE). IEEE, 2009. http://dx.doi.org/10.1109/icmse.2009.5317646.

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Zdražil, Pavel. "Dynamika vývoje politiky zvýšeného koeficientu daně z nemovitých věcí v ČR." In XXV. mezinárodní kolokvium o regionálních vědách. Brno: Masaryk University Press, 2022. http://dx.doi.org/10.5817/cz.muni.p280-0068-2022-49.

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The aim of the contribution is to assess the development dynamics and spatial context of the implementation of the increased local real estate tax coefficient policy in the municipalities of Czechia. Based on the period of 2009-2021, an analysis is carried out at the level of all municipalities. It is based on the methods of aggregation and comparison. The late builds-up on the evaluation of the development of statistical characteristics, growth and ratio indices and also spatial distribution over time. The analysis shows that the possibility of increasing income through the real estate tax coefficient is utilized by more and more municipalities. Moreover, the phases of taxation increase correlate with the cycles of elections to municipal councils. From a spatial point of view, it the policy of increasing the property tax is mostly implemented by the north-western border of Czechia and in the vicinity of the largest centres – Prague, Brno and Ostrava. Furthermore, it is also used in important recreational areas and by municipalities that have large buildings sites in their land register (power plants, mining constructions, etc.). Hence, it seems the policy of higher taxation is driven by the effort to burden entities producing significant negative externalities.
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Batrova, Tatiana, and Vladimir Zaitsev. "Insurance as a way of protection against terrorist risks." In East – West: Practical Approaches to Countering Terrorism and Preventing Violent Extremism. Dela Press Publishing House, 2022. http://dx.doi.org/10.56199/dpcshss.nakt8713.

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The risks of property losses caused by terrorist activities have not been isolated by insurers for a very long time. The situation has changed dramatically due to the events of September 11, 2001, which demonstrated the need to form a new approach to solving the problem of insurance coverage of damage caused by terrorist attacks. Accordingly, the purpose of this particular study was to determine the optimal model of insurance against terrorist risks. Therefore, several approaches, based on the analysis of Russian and foreign legislation, to solving this problem have been identified. At the same time, reinsurance has become a common mechanism aimed at protecting the interests of insurers, which in most cases is carried out with the participation of the state. However, state resources are formed for these purposes and are used in such cases in different ways. The targeted use of funds is ensured through the use of special funds, the funds of which in some states (France, Israel) are formed at the expense of targeted tax deductions. In addition, differences can be traced in the scope and procedure of State participation in covering the damage caused. In some countries (for example, in Belgium), this obligation arises only if the problem cannot be solved through a reinsurance system.
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Reports on the topic "Property based tax"

1

Banzhaf, H. Spencer, Ryan Mickey, and Carlianne Patrick. Age-Based Property Tax Exemptions. Cambridge, MA: National Bureau of Economic Research, January 2019. http://dx.doi.org/10.3386/w25468.

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2

Bradbury, Katharine, and Helen Ladd. City Taxes and Property Tax Bases. Cambridge, MA: National Bureau of Economic Research, March 1987. http://dx.doi.org/10.3386/w2197.

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3

Chandra, Shailesh, Mehran Rahmani, Timothy Thai, Vivek Mishra, and Jacqueline Camacho. Evaluating Financing Mechanisms and Economic Benefits to Fund Grade Separation Projects. Mineta Transportation Institute, January 2021. http://dx.doi.org/10.31979/mti.2020.1926.

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Investment in transportation infrastructure projects generates benefits, both direct and indirect. While emissions reductions, crash reductions, and travel time savings are prominent direct benefits, there are indirect benefits in the form of real estate enhancements that could pay off debt or loan incurred in the improvement of the infrastructure itself. Studies have shown that improvements associated with rail transportation (such as station upgrades) trigger an increase in the surrounding real estate values, increasing both the opportunity for monetary gains and, ultimately, property tax collections. There is plenty of available guidance that provides blueprints for benefits calculations for operational improvements in rail transportation. However, resources are quite limited in the analysis of benefits that accrue from the separation of railroad at-grade crossings. Understanding the impact of separation in a neighborhood with high employment or population could generate revenues through increased tax collections. In California, the research need is further amplified by a lack of guidance from the California Public Utilities Commission (CPUC) on at-grade crossing for separation based on revenue generated. There is a critical need to understand whether grade separation projects could impact neighboring real estate values that could potentially be used to fund such separations. With COVID-19, as current infrastructure spending in California is experiencing a reboot, an approach more oriented to benefits and costs for railroad at-grade separation should be explored. Thus, this research uses a robust benefits-to-cost analysis (BCA) to probe the economic impacts of railroad at-grade separation projects. The investigation is carried out across twelve railroad-highway at-grade crossings in California. These crossings are located at Francisquito Ave., Willowbrook/Rosa Parks Station, Sassafras St., Palm St., Civic Center Dr., L St., Spring St. (North), J St., E St., H St., Parkmoor West, and Nursery Ave. The authors found that a majority of the selected at-grade crossings analyzed accrue high benefits-to-cost (BC) ratios from travel time savings, safety improvements, emissions reductions, and potential revenue generated if property taxes are collected and used to fund such separation projects. The analysis shows that with the estimated BC ratios, the railroad crossing at Nursery Ave. in Fremont, Palm St. in San Diego, and H St. in Chula Vista could be ideal candidates for separation. The methodology presented in this research could serve as a handy reference for decision-makers selecting one or more at-grade crossings for the separation considering economic outputs and costs.
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4

Ficht, Thomas, Gary Splitter, Menachem Banai, and Menachem Davidson. Characterization of B. Melinensis REV 1 Attenuated Mutants. United States Department of Agriculture, December 2000. http://dx.doi.org/10.32747/2000.7580667.bard.

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Brucella Mutagenesis (TAMU) The working hypothesis for this study was that survival of Brucella vaccines was directly related to their persistence in the host. This premise is based on previously published work detailing the survival of the currently employed vaccine strains S19 and Rev 1. The approach employed signature-tagged mutagenesis to construct mutants interrupted in individual genes, and the mouse model to identify mutants with attenuated virulence/survival. Intracellular survival in macrophages is the key to both reproductive disease in ruminants and reticuloendothelial disease observed in most other species. Therefore, the mouse model permitted selection of mutants of reduced intracellular survival that would limit their ability to cause reproductive disease in ruminants. Several classes of mutants were expected. Colonization/invasion requires gene products that enhance host-agent interaction or increase resistance to antibacterial activity in macrophages. The establishment of chronic infection requires gene products necessary for intracellular bacterial growth. Maintenance of chronic infection requires gene products that sustain a low-level metabolism during periods characterized little or no growth (1, 2). Of these mutants, the latter group was of greatest interest with regard to our originally stated premise. However, the results obtained do not necessarily support a simplistic model of vaccine efficacy, i.e., long-survival of vaccine strains provides better immunity. Our conclusion can only be that optimal vaccines will only be developed with a thorough understanding of host agent interaction, and will be preferable to the use of fortuitous isolates of unknown genetic background. Each mutant could be distinguished from among a group of mutants by PCR amplification of the signature tag (5). This approach permitted infection of mice with pools of different mutants (including the parental wild-type as a control) and identified 40 mutants with apparently defective survival characteristics that were tentatively assigned to three distinct classes or groups. Group I (n=13) contained organisms that exhibited reduced survival at two weeks post-infection. Organisms in this group were recovered at normal levels by eight weeks and were not studied further, since they may persist in the host. Group II (n=11) contained organisms that were reduced by 2 weeks post infection and remained at reduced levels at eight weeks post-infection. Group III (n=16) contained mutants that were normal at two weeks, but recovered at reduced levels at eight weeks. A subset of these mutants (n= 15) was confirmed to be attenuated in mixed infections (1:1) with the parental wild-type. One of these mutants was eliminated from consideration due to a reduced growth rate in vitro that may account for its apparent growth defect in the mouse model. Although the original plan involved construction of the mutant bank in B. melitensis Rev 1 the low transformability of this strain, prevented accumulation of the necessary number of mutants. In addition, the probability that Rev 1 already carries one genetic defect increases the likelihood that a second defect will severely compromise the survival of this organism. Once key genes have been identified, it is relatively easy to prepare the appropriate genetic constructs (knockouts) lacking these genes in B. melitensis Rev 1 or any other genetic background. The construction of "designer" vaccines is expected to improve immune protection resulting from minor sequence variation corresponding to geographically distinct isolates or to design vaccines for use in specific hosts. A.2 Mouse Model of Brucella Infection (UWISC) Interferon regulatory factor-1-deficient (IRF-1-/- mice have diverse immunodeficient phenotypes that are necessary for conferring proper immune protection to intracellular bacterial infection, such as a 90% reduction of CD8+ T cells, functionally impaired NK cells, as well as a deficiency in iNOS and IL-12p40 induction. Interestingly, IRF-1-/- mice infected with diverse Brucella abortus strains reacted differently in a death and survival manner depending on the dose of injection and the level of virulence. Notably, 50% of IRF-1-/- mice intraperitoneally infected with a sublethal dose in C57BL/6 mice, i.e., 5 x 105 CFU of virulent S2308 or the attenuated vaccine S19, died at 10 and 20 days post-infection, respectively. Interestingly, the same dose of RB51, an attenuated new vaccine strain, did not induce the death of IRF-1-/- mice for the 4 weeks of infection. IRF-1-/- mice infected with four more other genetically manipulated S2308 mutants at 5 x 105 CFU also reacted in a death or survival manner depending on the level of virulence. Splenic CFU from C57BL/6 mice infected with 5 x 105 CFU of S2308, S19, or RB51, as well as four different S2308 mutants supports the finding that reduced virulence correlates with survival Of IRF-1-/- mice. Therefore, these results suggest that IRF-1 regulation of multi-gene transcription plays a crucial role in controlling B. abortus infection, and IRF-1 mice could be used as an animal model to determine the degree of B. abortus virulence by examining death or survival. A3 Diagnostic Tests for Detection of B. melitensis Rev 1 (Kimron) In this project we developed an effective PCR tool that can distinguish between Rev1 field isolates and B. melitensis virulent field strains. This has allowed, for the first time, to monitor epidemiological outbreaks of Rev1 infection in vaccinated flocks and to clearly demonstrate horizontal transfer of the strain from vaccinated ewes to unvaccinated ones. Moreover, two human isolates were characterized as Rev1 isolates implying the risk of use of improperly controlled lots of the vaccine in the national campaign. Since atypical B. melitensis biotype 1 strains have been characterized in Israel, the PCR technique has unequivocally demonstrated that strain Rev1 has not diverted into a virulent mutant. In addition, we could demonstrate that very likely a new prototype biotype 1 strain has evolved in the Middle East compared to the classical strain 16M. All the Israeli field strains have been shown to differ from strain 16M in the PstI digestion profile of the omp2a gene sequence suggesting that the local strains were possibly developed as a separate branch of B. melitensis. Should this be confirmed these data suggest that the Rev1 vaccine may not be an optimal vaccine strain for the Israeli flocks as it shares the same omp2 PstI digestion profile as strain 16M.
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