Capitalization rates applied separately to land and improvements; used to determine the value of each separately instead of as a whole.
Related information about split rate:
- split-rate system (economics) -- Britannica Online Encyclopedia
One method of partial integration is to apply a reduced rate of corporate tax to the distributed part of profits, as is the case in a split-rate system. With a zero rate ...
- Split-Rate Tax System - Financial Dictionary - The Free Dictionary
A tax system that taxes retained earnings at a higher rate than earnings that are distributed as dividends. Split-Rate Tax System. A tax system that taxes retained ...
- What is split rate? definition and meaning
Definition of split rate: Capitalization rates applied separately to land and improvements; used to determine the value of each separately instead of as a whole.
- Split Rate Tax Vs. Double Tax | Chron.com
Both split-rate tax systems and double tax treaty agreements are tax policies that are relevant to small businesses. The two terms sound similar but differ greatly.
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The split-rate property tax takes the value of a piece of property and splits it into two parts: the value of the land and the value of the buildings/improvements on ...
- Split-Rate Property Taxation
Split-Rate taxation is a wonderful example of "think globally, act locally." Once your state has the enabling legislation, individual communities can begin to ...
- Earth Rights Institute - Pennsylvania's Success with Local Property ...
Pennsylvania's Success with Local Property Tax Reform: The Split Rate Tax ... Opting for the so-called 'two-rate' or 'split-rate' property tax, these cities are ...
- Split-rate taxation (chapter 23) - ActEd
Split-rate taxation (chapter 23) ST5. ... In the core reading under split-rate taxation , there is a paragraph saying: "This system is often used when ...