Store International International Survey Of Taxes On Land And Buildings

International Survey Of Taxes On Land And Buildings

By Joan M. Youngman, Jane Malme
Format
Paperback
$174.00

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Overview
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.

Publish Date 04/01/1994
Product Line Kluwer Law International
ISBN 9789065447937
SKU 9065447938
Table of Contents
    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
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