• Economics
  • Published 2016

Area Based versus Value Based Recurrent Taxation of Immovable Property

@inproceedings{Blai2016AreaBV,
  title={Area Based versus Value Based Recurrent Taxation of Immovable Property},
  author={Helena Bla{\vz}i{\'c} and Hrvoje {\vS}imovi{\'c} and Ana {\vS}tambuk},
  year={2016}
}
The paper presents an overview of the theoretical and practical experience of both the immovable property taxation forms (area- based and value-based) concerning the different aspects of micro and macro efficiency, equity and the “ability to pay” aspects as well as the fiscal and technical aspects, with the special emphasis on (post)transition economies – new EU members. The EU recommendations in this area, especially concerning the shift of tax burden from (labour) income to property, are… CONTINUE READING

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