Results 11 to 20 of about 1,607,183 (284)

Property taxes and elderly mobility [PDF]

open access: yesJournal of Urban Economics, 2008
The recent housing market boom in the U.S. has caused sharp increases in residential property taxes. Housing-rich but income-poor elderly homeowners often complain about rising tax burdens, and anecdotal evidence suggests that some move to reduce their tax burden.
Shan H.
openaire   +4 more sources

Do political parties matter for property taxes? [PDF]

open access: yesPLoS ONE
We evaluate whether political partisanship affects local taxes in an emerging economy. Using detailed residential property-level data in Chile, we study whether mayors' political leanings affect the reassessment process and thus the taxes paid by home ...
Felipe Aldunate   +2 more
doaj   +2 more sources

The effects of tax deductibility on the mix of property taxes and use charges: an empirical analysis of the spanish case [PDF]

open access: yes, 1998
This paper tests some hypothesis about the determinants of the local tax structure. In particular, we focus on the effects that the property tax deductibility in the national income tax has on the relative use of the property tax and user charges.
Solé Ollé, Albert
core   +6 more sources

Taxes on real estate- an effective economic management tool in many countries worldwide and lessons for Vietnam [PDF]

open access: yesE3S Web of Conferences
The state budget is a crucial political task for governments, with taxes being a significant source of revenue. In developed nations, property taxes constitute the primary source in total tax revenue and local budgets.
Trung Luan Nguyen   +4 more
doaj   +1 more source

TAXES ON REAL ESTATES IN THE EUROPEN UNION COUNTRIES -THE ORETICALAND PRACTICAL CONSIDERATIONS

open access: yesФинансы: теория и практика, 2017
The growing significance of the real estate taxation in Europe creates the need for presentation of property taxes in economy and taxation theory. In this article an attempt is made to analyze the role of real estate taxes.
P. Felis
doaj   +1 more source

Realisasi Penerimaan Pajak Ditinjau Dari Perspektif Pendapatan Negara

open access: yesAFRE (Accounting and Financial Review), 2020
Tax is the largest revenue of a country since it can be renewed flexibly in accordance with the developments. Tax is something that can be imposed on citizens as the reciprocity over the contra-actions made by the government, but of course the contra ...
Syska Lady Sulistyowatie   +1 more
doaj   +1 more source

Advanced empirical research based on structural equation modeling (SEM) regarding the impact of tax revenue on GDP dynamics at EU-28 level

open access: yesScientific Annals of Economics and Business, 2021
The main objective of this empirical study is to investigate the impact of tax revenue on GDP dynamics at EU-28 level based on structural equation modeling (SEM).
Cristi Spulbar   +4 more
doaj   +1 more source

How to Apply for a Greenbelt Agricultural Tax Assessment

open access: yesEDIS, 2021
This publication is for current or potential farm operators who are interested in knowing more about how the Florida Greenbelt Law affects farm operations’ property taxes and how farm operations can apply to receive an agricultural tax assessment ...
Raychel Thomas   +2 more
doaj   +3 more sources

Property tax competition: A quantitative assessment

open access: yesJournal of Urban Economics, 2022
We develop a model of property taxation and characterize equilibria under three alternative taxa-tion regimes often used in the public finance literature: decentralized taxation, centralized taxation, and “rent seeking” regimes. We show that decentralized taxation results in inefficiently high tax rates, whereas centralized taxation yields a common ...
Borck, Rainald   +2 more
openaire   +2 more sources

Taxes and payments paid by individuals, the impact on their financial situation

open access: yesВестник университета, 2022
In accordance with the current tax legislation, on an equal footing with organisations and individual entrepreneurs, individuals who do not have income from business pay taxes on income from labor activities in organisations and taxes on property they ...
N. Z. Zotikov
doaj   +1 more source

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