|
106.  roperty taxes are typically set at a flat rate per $ 1,000 of officially assessed value. Reassessments should be frequent in order to remove distortions that arise when property values change at differential rates. In practice, however, reassessments typically occur when they benefit the government – that is, when their effect is to increase total tax revenue. If the statements above are true, which of the following describes a situation in which a reassessment should occur but is unlikely to do so? 题目做对很容易，但财产税的重评估到底是什么呢？
为什么要升得多降得少这很好理解： “政府收property的税是根据政府的assess 的value来的，而不是根据市场价格 如果市场价格上升，而政府不reassess的话，而按照原来的value征税，就少收税了。 所以才说当市场value上升的时候，政府才会去reassess，从而benefit tex revenue” 但为什么价值统一增加的时候不能reassess呢，这样政府也有收益。也就是说为什么at differential rates的时候才能reassess，这点很说不过去 | 
京公网安备11010202008513号 京ICP证101109号 京ICP备12012021号
发表于 2008-10-21 10:01:00
