Immovable property: where, why and how should it be taxed? A review of the literature and its implementation in Europe
https://doi.org/10.3326/pse.44.4.3 | Published online: December 1, 2020 Figure 1
Taxation of immovable property over its life-cycle Table 1
Tax rates on residential property in the euro area (in %)
Source: Own representation based on National Ministries of Finance; Barrios et al.(2019) and Fatica and Prammer (2018) for implicit tax rates. Table 2
Properties of a good local tax
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December, 2020 IV/2020 |
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