Property Tax Regimes in Europe
Author:
Publisher: UN-HABITAT
Published:
Total Pages: 84
ISBN-13: 921132565X
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Property Tax in Africa
Author: Riël C. D. Franzsen
Publisher:
Published: 2017
Total Pages: 484
ISBN-13: 9781558443631
DOWNLOAD EBOOK"Overview of property tax systems across Africa. Reviews of salient features for 29 countries and four regions (Anglophone, Francophone, Lusophone, North African countries). Chapters offer in-depth discussion of key policy issues (tax base, exemptions and other relief, and tax rate), administrative issues (valuation and assessment, billing, collection, enforcement), and the future of the property tax in Africa"--Provided by publisher.
The Property Tax and Local Autonomy
Author: Michael E. Bell
Publisher: Lincoln Inst of Land Policy
Published: 2010
Total Pages: 299
ISBN-13: 9781558442061
DOWNLOAD EBOOKThis book examines the issues and consequences of a declining property tax base with respect to local government autonomy. Some of the nation's leading scholars provide their views on how the property tax effects intergovernmental relations, local autonomy, and education finance. --from publisher description
Harmful Tax Competition An Emerging Global Issue
Author: OECD
Publisher: OECD Publishing
Published: 1998-05-19
Total Pages: 82
ISBN-13: 9264162941
DOWNLOAD EBOOKTax competition in the form of harmful tax practices can distort trade and investment patterns, erode national tax bases and shift part of the tax burden onto less mobile tax bases. The Report emphasises that governments must intensify their cooperative actions to curb harmful tax practices.
Taxing Immovable Property Revenue Potential and Implementation Challenges
Author: Mr.John Norregaard
Publisher: International Monetary Fund
Published: 2013-05-29
Total Pages: 43
ISBN-13: 1484395220
DOWNLOAD EBOOKThe tax on immovable property has been characterized as probably the most unpopular among tax instruments, in part because it is salient and hard to avoid. But economists continue to emphasize the virtues of the property tax owing to its relatively low efficieny costs, benign impact on growth, and high score on fairness. It is, therefore, generally considered to be underutilized in most countries. This paper takes stock of the arguments for using real property taxation, and presents an updated data-set for high-and middle income countries to illustrate its use. It also reflects the renewed and widespread interest in property tax reform globally, and discusses the many policy and administrative issues that must be carefully considered as prerequisites for successful property tax reform.
Land Value Taxation
Author: Richard F. Dye
Publisher:
Published: 2009
Total Pages: 252
ISBN-13:
DOWNLOAD EBOOK"Provides historical, economic, political and legal perspectives for understanding the many issues surrounding land taxation." - cover.
Taxing Wages 2021
Author: OECD
Publisher: OECD Publishing
Published: 2021-04-29
Total Pages: 651
ISBN-13: 9264438181
DOWNLOAD EBOOKThis annual publication provides details of taxes paid on wages in OECD countries. It covers personal income taxes and social security contributions paid by employees, social security contributions and payroll taxes paid by employers, and cash benefits received by workers. Taxing Wages 2021 includes a special feature entitled: “Impact of COVID-19 on the Tax Wedge in OECD Countries”.
Taxes on Immovable Property
Author: Organisation for Economic Co-operation and Development. Committee on Fiscal Affairs
Publisher: Paris, France : Organisation for Economic Co-operation and Development ; [Washington, D.C. : Sales agents, OECD Publications and Information Center]
Published: 1983
Total Pages: 212
ISBN-13:
DOWNLOAD EBOOKSurvey of taxes on immovable property. Reviews the major policy issues raised in the taxation of land and buildings and compares the main provision of property tax systems in 15 OECD Member countries.
Possible Reforms of Real Estate Taxation
Author:
Publisher:
Published: 2012
Total Pages: 34
ISBN-13: 9789279229190
DOWNLOAD EBOOK"This paper provides a survey of theoretical and empirical findings regarding the taxation of residential property, including practical difficulties of implementing such taxes. Property taxes are one of the most unpopular types of taxes. Thus, it is politically difficult to implement any changes of the taxation of residential property that implies tax increases or major redistribution of tax payments. Moreover, in virtually all EU countries, these taxes are levied at the local level. Therefore, any major changes pose challenges for intergovernmental fiscal frameworks, requiring a reformed system of inter-jurisdictional transfers" -- EU Bookshop.
Comparative Property Tax Systems
Author: William J. McCluskey
Publisher:
Published: 1991
Total Pages: 216
ISBN-13:
DOWNLOAD EBOOKThe book contains contributions by various authors on property tax systems as implemented in 13 different jurisdictions. Attention is focused on one aspect, namely, the taxation of property to finance local authority expenditure for the provision of local services. Some of the chapters in this book have been revised and updated in "Property tax : an international comparative review" (1999).
