{"title":"个人财产税","authors":"G. Cornia, G. E. Wheeler","doi":"10.4324/9781315093161-7","DOIUrl":null,"url":null,"abstract":"The property tax is Michigan’s oldest form of taxation, dating back to at least 1893. Two types of property are taxed—real and personal—and both by state and local government. The tax rate on property in Michigan is determined by the number of mills levied, which is identical for real and personal property. For all jurisdictions in 1998, taxes on real property will generate approximately $9 billion and taxes on personal property about $1.4 billion.","PeriodicalId":162353,"journal":{"name":"Handbook on Taxation","volume":"3 1","pages":"0"},"PeriodicalIF":0.0000,"publicationDate":"2019-07-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":"{\"title\":\"The Personal Property Tax\",\"authors\":\"G. Cornia, G. E. Wheeler\",\"doi\":\"10.4324/9781315093161-7\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"The property tax is Michigan’s oldest form of taxation, dating back to at least 1893. Two types of property are taxed—real and personal—and both by state and local government. The tax rate on property in Michigan is determined by the number of mills levied, which is identical for real and personal property. For all jurisdictions in 1998, taxes on real property will generate approximately $9 billion and taxes on personal property about $1.4 billion.\",\"PeriodicalId\":162353,\"journal\":{\"name\":\"Handbook on Taxation\",\"volume\":\"3 1\",\"pages\":\"0\"},\"PeriodicalIF\":0.0000,\"publicationDate\":\"2019-07-16\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"0\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"Handbook on Taxation\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://doi.org/10.4324/9781315093161-7\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"\",\"JCRName\":\"\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"Handbook on Taxation","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.4324/9781315093161-7","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
The property tax is Michigan’s oldest form of taxation, dating back to at least 1893. Two types of property are taxed—real and personal—and both by state and local government. The tax rate on property in Michigan is determined by the number of mills levied, which is identical for real and personal property. For all jurisdictions in 1998, taxes on real property will generate approximately $9 billion and taxes on personal property about $1.4 billion.
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