An International Survey of Taxes on Land and Buildings

1. Auflage 1994
ISBN: 978-90-6544-793-7
Verlag: Aspen Publishers

Buch, Englisch, Gewicht: 341 g

Due to the keen interest elicited by the 1983 OECD publication Taxation of Immovable Property, a new survey was initiated by a joint effort of the OECD and the Lincoln Institute of Land Policy, with the support of the International Association of Assessing Officers.

The survey has the two-fold purpose of providing a concise introduction to property taxation in the fourteen countries included in the study, as well as presenting a useful comparative analysis of the major features of property taxes in diverse jurisdictions.

Zielgruppe

Research

Autoren/Hrsg.

Youngman, Joan M.

Malme, Jane

Fachgebiete

• Wirtschaftswissenschaften Volkswirtschaftslehre Öffentliche Finanzwirtschaft, Besteuerung

Inhaltsverzeichnis

Introduction: Current Policy Issues in Property Taxation. Comparison of the Major Features of Property Tax Systems in Surveyed Countries. Summary Charts: Key to Charts. Charts: A. Tax Base and Rate. B. Exemptions and Concessions. C. Classes of Exemptions. D. Intergovernmental Organization. E. Sources of Information. F. Property Tax Records. G. Valuation Standards. H. Valuation Administration. I. Tax Collection. J. Appeal Procedures. K. Other Taxes on Immovable Property. L. Statistical Data and Revenue Yields. Country Reports: Australia. Canada. Chile. Denmark. France. Indonesia. Israel. Japan. The Netherlands. South Korea. Sweden. Switzerland. United Kingdom. United States