Importance of the Recurrent Tax on Immovable Property in the Tax Systems of EU Countries
Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, 2014 This paper deals with the issue of the recurrent tax on immovable property and its significance in the tax systems of the EU Member States. The recurrent tax on immovable property is classified as property taxes, also according to the international ...
Břetislav Andrlík, Lucie Formanová
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Exploring the South African tax consequences of a residential property lottery
South African Journal of Economic and Management Sciences, 2018 Background: Disposing of a residential property by way of a lottery sounds peculiar, but a number of these transactions relating to residential properties in South Africa have recently taken place.
Silke de Lange, Danielle van Wyk
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Making Mountains of Debt Out of Molehills: The Pro-Cyclical Implications of Tax and Expenditure Limitations [PDF]
, 2010 This paper presents evidence that property tax limits have detrimental effects on state and local revenues during recessions. Property tax limits cause states to rely on income–elastic revenue sources, such as the income tax or charges and fees.
McCubbins, Mathew D., Moule, Ellen
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Property Tax in the EU and Its Implications for Croatia
Ekonomski Vjesnik, 2011 The model for defining property tax in Croatia shall be determined by analysing data from EU countries having property tax in its primary form. This form includes housing and business property.
Vedran Lovrinčević
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The Great ETF Tax Swindle: The Taxation of In-Kind Redemptions [PDF]
, 2017 Since the repeal of the General Utilities doctrine over 30 years ago, corporations must recognize gain when distributing appreciated property to their shareholders.
Colon, Jeffrey
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Strict Property Tax Caps: A Case Study of Massachusetts\u27s Proposition 2 1/2, its Shortcomings, and the Path Forward [PDF]
, 2018 Strict property tax caps are statutory measures that limit municipalities from raising property taxes by more than a certain percentage each fiscal year.
Brown, Trevor J.
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How will Initiative 1098's property tax reductions affect business and property owners? [PDF]
, 2010 Initiative 1098 includes a 20% across-the-board cut in the state portion of the property tax levy, which will reduce property taxes for both businesses and individuals that own property.Background: Two-thirds of Washington households own their homes ...
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EFFECTIVENESS OF MONITORING THE PROPERTY TAX POTENTIAL
Статистика и экономика, 2016 The article reviewes the problems of property taxation reform, the need for property tax potential monitoring, identified the main problems of regional and local administration of property tax and ways of their resolve.
Natalia M. Boboshko
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PECULIARITIES OF TAXATION BY LAND TAX AND TAX ON PROPERTY OF PHYSICAL PERSONS: HISTORICAL ASPECT
Вестник Северо-Кавказского федерального университета, 2022 The article assesses the economic nature of land tax and the tax on property of individuals, studies the evolution of taxation ofreal estate objects and land plots, and gives the tools used by the state in relation to land tax and tax on property of ...
V. Roshchupkina
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Applying Models for Vertical Inequity in the Property Tax to a Non-Market Value State [PDF]
The objective is to contribute to the discussion on property tax inequity by employing the methodologies developed to test for vertical inequity in a tax system that currently does not rely on some form of market value in the assessment process. There is
Brent C. Smith
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