Property Tax: An International Comparative Review
William J. McCluskey
Ashgate, 1999 - Business & Economics - 458 pages
The role and importance placed upon property taxes as part of local,state and national tax systems has increased significantly over the last two decades. The subject is of considerable international interest with most countries having property taxes within their overall tax system. Significantly, former Communist countries have turned to land and building taxes to fund urban regeneration and to finance local levels of government. This book includes several Eastern Bloc countries presently contemplating their introduction, or indeed their re-introduction. The book concentrates on providing information on a number of key issues including basis of the tax, liability, collection enforcement, exemptions and reliefs. In addition, given the range of countries represented, one chapter concentrates on a comparative analysis of the various systems drawing out the key issues.
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