Immovable property: where, why and how should it be taxed? A review of the literature and its implementation in Europe
This paper surveys the literature on immovable property taxation along two dimensions prevalent in the literature: i) according to the type of real estate over its life-cycle and ii) according to the type of tax. The first strand of the literature agrees that immovable property taxation should be ne...
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| Format: | Article |
| Language: | English |
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Institute of Public Finance
2020-12-01
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| Series: | Public Sector Economics |
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| Online Access: |
http://www.pse-journal.hr/upload/files/pse/2020/4/3.pdf
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