Replacing the combined Tax on Land and Buildings with a simplified Land Value Tax in the Federal Republic of Germany : Zamenjava kombiniranega davka na zemljišče in stavbe z enostavnim davkom na vrednost zemljišča v Zvezni Republiki Nemčiji
In early 2004, the finance ministers of Bavaria and Rhineland-Palatinate put forward a new model for assessing land tax. The model envisages the abolition of the current Land Tax A (tax on agricultural and forestry enterprises); Land Tax B (developed/ developable real estate) is in future to compris...
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| Format: | Article |
| Language: | English |
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Association of Surveyors of Slovenia (Zveza geodetov Slovenije)
2005-01-01
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| Series: | Geodetski Vestnik |
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| Online Access: | http://www.geodetski-vestnik.com/49/1/gv49-1_029-034.pdf |