Results 1 to 10 of about 371,034 (255)

Welfare Effects of Property Taxation [PDF]

open access: greenSSRN Electronic Journal, 2021
We investigate the welfare implications of property taxation. We apply a sufficient statistics approach that accounts for the distributional effects of tax changes at the household level within a spatial equilibrium framework. We show that equity effects are driven by price adjustments in the housing and labor markets, while efficiency is determined by
Max Loeffler, Sebastian Siegloch
openalex   +8 more sources

Remote Sensing for Property Valuation: A Data Source Comparison in Support of Fair Land Taxation in Rwanda

open access: yesRemote Sensing, 2021
Remotely sensed data is increasingly applied across many domains, including fit-for-purpose land administration (FFPLA), where the focus is on fast, affordable, and accurate property information collection.
Mila Koeva   +6 more
doaj   +3 more sources

The taxation of agricultural land with the use of multi-criteria analysis [PDF]

open access: yesAgricultural Economics (AGRICECON), 2016
The issue of land taxation is currently often neglected in scientific articles despite the existence of the land taxation and property taxes in most countries of the European Union.
Jan SIROKY   +2 more
doaj   +3 more sources

Geography and Property Taxation [PDF]

open access: yesCahiers de géographie du Québec, 1983
Property taxation is a state instrument which has had an enormous impact on many areas, particularly the regions of North America. This research note outlines areas of concern appropriate to a geography of property taxation and reviews the work of ...
Levine, Gregory
core   +3 more sources

Property Taxation: Transformational Changes in the Digital Era and Impact of the COVID-19 Pandemic [PDF]

open access: yesФинансовый журнал, 2022
The timeliness of this research is determined by the large-scale changes taking place in the world economy under the influence of digitalization, which accelerated during the COVID-19 pandemic.
Elena N. Timchenko   +1 more
doaj   +1 more source

Property Taxation of Companies in Territories With a Special Economic Status [PDF]

open access: yesФинансовый журнал, 2022
The article is devoted to the study of fiscal mechanisms of regulation of property taxation in the territories with a special economic status. The purpose of this work is to analyze the specifics of property taxes, to assess the value and structure of ...
Olga A. Sinenko, Alexey Yu. Domnikov
doaj   +1 more source

Historical Development of Real Property Tax Regulation in the Territory of Slovakia in the period of 1918 - 2005 [PDF]

open access: yesHistorický Časopis, 2023
The collapse of the Austro-Hungarian monarchy and the establishment of the independent Czechoslovak state (1918) meant not only a geopolitical change for the territory of Slovakia, but also caused economic changes, which were reflected in the subsequent ...
Anna Vartašová, Karolína Červená
doaj   +1 more source

Problems and prospects derived from comparative analysis of advantages and limitations in CIS taxation systems to improve RF real estate taxation

open access: yesВестник Пермского университета: Серия Экономика, 2021
Economy digitalization calls for an upgrade of all economic processes. The subject of the research in this paper is the RF taxation system, its challenges and possible trajectories of its development defined from the analysis of the national taxation ...
Liudmila Vladimirovna Daineko   +3 more
doaj   +1 more source

PRACTICAL ASPECTS OF THE AGREEMENT BETWEEN THE POLISH REPUBLIC AND THE SLOVAK REPUBLIC FOR THE AVOIDANCE OF DOUBLE TAXATION WITH RESPECT TO TAXES ON INCOME AND PROPERTY

open access: yesZeszyty Naukowe Wyższej Szkoły Finansów i Prawa w Bielsku-Białej, 2005
The Slovak Republic is one of the most important economic partners of Poland. Crossborder cooperation between our two countries has been growing continuously for over twenty years.
Jadwiga Szczotka
doaj   +12 more sources

On the Redistributive Properties of Presumptive Taxation [PDF]

open access: yesSSRN Electronic Journal, 2005
Presumptive taxation, in which an income proxy is used as tax base, has been and is still used today in countries with very diverse situations - developing, transition and developed countries. Usually, this form of taxation is thought of as a revenue-raising device in presence of widespread imperfect tax compliance.
Alessandro Balestrino, Umberto Galmarini
openaire   +3 more sources

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