Reforming the Tax on Immovable Property: Taking Care of the Unloved
收藏Organisation for Economic Co-operation and Development2026-04-11 收录
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The tax on immovable property recently started to regain its former significance, but the tax yield still remains low, with slightly more than 1% of GDP and wide variation across countries. Against this background this paper surveys property tax policy in OECD countries and analyses the efficiency, distributional and stabilisation properties of...
