Valuation and Assessment of Immovable Property
收藏Organisation for Economic Co-operation and Development2026-04-11 收录
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This paper addresses the following questions about immovable property taxation in OECD and partner countries: What is valued? How is it valued? And who values? It draws on published information and data on property tax policy and administration in 172 countries. It focuses on value-based taxes and the features of mass valuation systems. Main...
