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1 – 10 of over 2000Biodiversity conservation tax incentives were inserted into the Income Tax Act 58 of 1962 in terms of the Revenue Laws Amendment Act 60 of 2008 and are now contained in section…
Abstract
Biodiversity conservation tax incentives were inserted into the Income Tax Act 58 of 1962 in terms of the Revenue Laws Amendment Act 60 of 2008 and are now contained in section 37C. The objectives of this study were to quantify the maximum potential revenue loss, to National Treasury, as a result of these tax incentives granted to landowners in the Western Cape; to identify and discuss alternative policy instruments to encourage conservation; and to investigate the perceptions of landowners in the Western Cape on the tax and alternative incentives available for conservation. The study found that the maximum tax revenue foregone should amount to a tiny percentage of total estimated revenue income for the 2008/2009 fiscal year, while projected future losses could also be insignificant. Landowners prefer direct financial incentives and exemption from property taxes, and contend that direct assistance with conservation activities would also be beneficial. The use of municipal value in the valuation of land would promote objectiveness and consistency. Finally, only a third of the landowners indicated that tax incentives would encourage them to commit more land for conservation.
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Jeffrey A. McNeely and W. Paul Weatherly
Argues that conserving biodiversity requires a combination of policy reform and appropriate economic instruments. Presents policy reforms which would remove the underlying causes…
Abstract
Argues that conserving biodiversity requires a combination of policy reform and appropriate economic instruments. Presents policy reforms which would remove the underlying causes of the loss of biodiversity and create incentives for the efficient use of biological resources. The economic instruments would further strengthen the incentives for behaviour which is supportive of the objectives of the convention on biological diversity and generate the additional financial resources required to fund investments in biodiversity.
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The purpose of this paper is to explore how comprehensive the management of common repairs in the nineteenth-century urban housing in Edinburgh is in the European context. The…
Abstract
Purpose
The purpose of this paper is to explore how comprehensive the management of common repairs in the nineteenth-century urban housing in Edinburgh is in the European context. The city experienced a variety of approaches since the 1970s to repairs of exposed decorative elements and the envelope, whose condition is exacerbated by inappropriate interventions and climate change.
Design/methodology/approach
The debate is framed in practice in Western Europe where economy, administration and conservation cultures have been similar since the 1970s: property manager (Glasgow), role of housing agency (Venice), Monumentenwacht’s periodical inspections for subscribers (Flanders), tax incentives (France, Italy, Spain), linking management and procurement (Libretto Casa, Rome) and the emerging concept of preventive conservation.
Findings
Edinburgh has a holistic and technically rich management experience, with a strong educational focus, which shows the immense volume of work required, hampered by the fragmentation of ownership and the small size of the repair industry. Practice can improve in Edinburgh and Europe through increased awareness, tax incentives, regular inspections, legal recognition of the need for maintenance and stepping-up the debate at national, European and political level, towards preventive conservation approaches.
Research limitations/implications
The study profited from direct knowledge of the approach in Edinburgh and other areas, but little has been published on each area outside the local level, so appraisal depended on language knowledge.
Originality/value
This first reading of practice at the European level may be of value to the national agencies referred to, for policy development or European initiatives.
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Compiled by K.G.B. Bakewell covering the following journals published by MCB University Press: Facilities Volumes 8‐18; Journal of Property Investment & Finance Volumes 8‐18;…
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Compiled by K.G.B. Bakewell covering the following journals published by MCB University Press: Facilities Volumes 8‐18; Journal of Property Investment & Finance Volumes 8‐18; Property Management Volumes 8‐18; Structural Survey Volumes 8‐18.
Index by subjects, compiled by K.G.B. Bakewell covering the following journals: Facilities Volumes 8‐18; Journal of Property Investment & Finance Volumes 8‐18; Property Management…
Abstract
Index by subjects, compiled by K.G.B. Bakewell covering the following journals: Facilities Volumes 8‐18; Journal of Property Investment & Finance Volumes 8‐18; Property Management Volumes 8‐18; Structural Survey Volumes 8‐18.
Compiled by K.G.B. Bakewell covering the following journals published by MCB University Press: Facilities Volumes 8‐18; Journal of Property Investment & Finance Volumes 8‐18;…
Abstract
Compiled by K.G.B. Bakewell covering the following journals published by MCB University Press: Facilities Volumes 8‐18; Journal of Property Investment & Finance Volumes 8‐18; Property Management Volumes 8‐18; Structural Survey Volumes 8‐18.
Compiled by K.G.B. Bakewell covering the following journals published by MCB University Press: Facilities Volumes 8‐18; Journal of Property Investment & Finance Volumes 8‐18;…
Abstract
Compiled by K.G.B. Bakewell covering the following journals published by MCB University Press: Facilities Volumes 8‐18; Journal of Property Investment & Finance Volumes 8‐18; Property Management Volumes 8‐18; Structural Survey Volumes 8‐18.
The second part of two articles concerning conservation in the Republicof Ireland; highlights financial support for the preservation of listedbuildings in the republic of Ireland…
Abstract
The second part of two articles concerning conservation in the Republic of Ireland; highlights financial support for the preservation of listed buildings in the republic of Ireland. Reports that Dublin Corporation′s List 3 buildings are maintained through state funds, however only one building in Dublin outside state ownership has been supported by this fund. Suggests the usefulness of a national system of grants or subsidy to assist private owners in preserving their listed buildings and reports on existing funds available to private owners. Reveals that most dilapidated buildings in Dublin City are within Government “designated areas” and have tax incentives to assist refurbishment: describes failures in this system. Continues to outline further conservation areas, plans and and Acts necessary to ensure Dublin′s heritage is fully protected for the future.
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Compiled by K.G.B. Bakewell covering the following journals published by MCB University Press: Facilities Volumes 8‐17; Journal of Property Investment & Finance Volumes 8‐17;…
Abstract
Compiled by K.G.B. Bakewell covering the following journals published by MCB University Press: Facilities Volumes 8‐17; Journal of Property Investment & Finance Volumes 8‐17; Property Management Volumes 8‐17; Structural Survey Volumes 8‐17.
Compiled by K.G.B. Bakewell covering the following journals published by MCB University Press: Facilities Volumes 8‐17; Journal of Property Investment & Finance Volumes 8‐17;…
Abstract
Compiled by K.G.B. Bakewell covering the following journals published by MCB University Press: Facilities Volumes 8‐17; Journal of Property Investment & Finance Volumes 8‐17; Property Management Volumes 8‐17; Structural Survey Volumes 8‐17.