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The Political Economy of Property Tax Reform

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Organisation for Economic Co-operation and Development2026-04-11 收录
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https://www.oecd.org/en/publications/the-political-economy-of-property-tax-reform_5jz5pzvzv6r7-en.html
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Property taxes are generally considered by economists to be good taxes, and many countries are being advised to increase and improve their property taxes. In practice, however, property tax reforms have often proved to be difficult to carry out successfully. This paper discusses why property taxes are particularly challenging to reform and...
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