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Making Property Tax Reform Happen in China: A Review of Property Tax Design and Reform Experiences in OECD Countries

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Organisation for Economic Co-operation and Development2026-02-07 收录
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https://www.oecd.org/en/publications/making-property-tax-reform-happen-in-china_bd0fbae3-en.html
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This report looks at crucial elements of reforms to growth-friendly recurrent taxes on immovable property. Tax design practices in place in OECD and partner countries are compared and analysed through the lenses of economic theory and empirical analysis.
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