Property tax and other wealth taxes internationally: Evidence from OECD countries

Pippin, Sonja; Tosun, Mehmet Serkan; Carslaw, Charles; Mason, Richard

doi:10.1108/s1058-7497(2010)0000019008

Cited by 4 publications

(6 citation statements)

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“…Researchers have found that tax systems vary significantly, that there is some indication of national culture affecting the development of different tax structures (Pippin et al, 2010), and that non-rate factors of tax systems, i.e. factors related to procedure and enforcement, can also have a significant economic impact (Robinson and Slemrod, 2011).…”

Section: Background and Research Questionsmentioning

confidence: 99%

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Tax harmonization in the European Union and the eurozone: a multilateral analysis of tax systems

Pippin¹,

Tosun²

2016

fintp

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sonja engeli pippin and mehmet serkan tosun: tax harmonization in the european union and the eurozone: a multilateral analysis of tax systems financial theory and practice 40 (4) 437-461 (2016) Keywords: tax harmonization, tax burden, European Union, eurozone, fiscal decentralization, tax systems INTRODUCTIONTax policy management and harmonization have always been a topic of concern for the European Union and its member countries. The European debt crisis reinvigorated efforts within the EU to coordinate tax policies across the different member nations. Accordingly, the purpose of this research is to take a new look at the effects of past tax policy coordination in Europe. More specifically, we examine countries within the EU and countries that have joined the common currency system (the eurozone) and are evaluating whether these tax systems are more similar, or are becoming more similar, to each other than they are to the tax structures of other countries. In our analysis we use several dimensions that measure the overall tax burden, the importance of different types of taxes within the tax system, the decentralization of tax collection, the tax administration and enforcement. We focus on tax collection (in relationship to other economic measures) as well as administration and enforcement because in our opinion although both factors are important in the evaluation of a country's tax policy, academic research, especially in the economics literature, has been less focused on these particular aspects of tax systems. In the second part of the study, we attempt to isolate factors that impact tax system similarities and differences as well as tax system harmonization within the EU and in eurozone member countries, with the ultimate intention to formulate a number of tax policy strategies.

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Section: Background and Research Questionsmentioning

confidence: 99%

“…For example, prior research has shown that tax systems are significantly different in common law than in code law countries (Pippin et al, 2010). Similarly, Kenny and Winer (2006) suggest that the countries' tax systems are affected by different political regimes, such as capitalist versus socialist or democratic versus non-democratic.…”

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Tax harmonization in the European Union and the eurozone: a multilateral analysis of tax systems

Pippin¹,

Tosun²

2016

fintp

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“…stalni/redoviti porez na nekretnine, koji se često označava porezom na imovinu u užem smislu, nedostaju istraživanja u području ostalih oblika imovinskih poreza, posebno poreza na promet nekretnina, gdje ih rijetki izuzeci često samo površno uključuju (npr. Pippin et al, 2010;Blažić et al, 2014;Šimović et al, 2014). Ovaj rad nastoji barem dijelom ispuniti tu prazninu i utvrditi stav stanovništva o porezu na promet nekretnina, kao i glavne varijable koje na njega utječu.…”

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“…Za očekivati je da stanovništvo ima negativniji stav, uzevši u obzir i visok stupanj vlasništva nekretnina u Hrvatskoj. Pippin et al (2010) izradili su jednu od rijetkih studija koja je pokušala, unutar šire analize imovinskih poreza, utvrditi i razliku između stalnog (godišnjeg) poreza na nekretnine s jedne strane i skupine poreza na financijske i kapitalne transakcije s druge, s obzirom na njihov udio u zemljama OECD-a, kao i uzroke navedenoga. Očekivalo se da će se različiti stavovi različitih skupina stanovništva odraziti i u poreznoj politici država, koje će uzeti u obzir činjenicu da starije stanovništvo više sudjeluje u glasanju, te će tome prilagoditi i svoj sustav oporezivanja nekretnina, kao što će utjecati i visina dohotka odnosno zaposlenost/nezaposlenost (npr.…”

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“…Očekivalo se da će se različiti stavovi različitih skupina stanovništva odraziti i u poreznoj politici država, koje će uzeti u obzir činjenicu da starije stanovništvo više sudjeluje u glasanju, te će tome prilagoditi i svoj sustav oporezivanja nekretnina, kao što će utjecati i visina dohotka odnosno zaposlenost/nezaposlenost (npr. Pippin, 2010). Rezultati su opovrgli navedena očekivanja, jer je udio starijih ljudi bio pozitivno koreliran s ukupnim porezima na imovinu, kao i stalnim (godišnjim) porezom na nekretnine; navedeni je učinak jače izražen u anglosaksonskim zemljama (Pippin, 2010).…”

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Treba li oporezivati kupnju nekretnina u Hrvatskoj?

Baljak¹,

Blažić

Štambuk

et al. 2018

Zb. Veleuč. Rij. (Online)

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Porez na promet nekretnina u širokoj je međunarodnoj primjeni, iako je to jedan od imovinskih poreza s većim distorzivnim učinkom od većine ostalih imovinskih poreza. Stoga je glavni cilj ovog istraživanja ispitati stavove stanovništva Republike Hrvatske o ovom porezu, dok ostali ciljevi obuhvaćaju utjecaj relevantnih demografskih i ekonomskih varijabli na ovaj stav. Podaci su se prikupljali telefonskom anketom na području cijele Hrvatske. Obrađeni su ordinalnom logističkom regresijom te procjenom graničnog učinka svake varijable. Medijan i mod odgovora iznose 3 (neutralan odgovor s obzirom na raspon odgovora 1 - 5), što znači da stanovništvo nema izražen stav niti protiv niti u korist ovog oporezivanja. Utvrđeno je da ga odobravaju osobe koje žive u urbanom području i one koji imaju viši stupanj obrazovanja. Negativan stav iskazali su ispitanici ženskog spola, oni koji štede u banci, a utvrđen je i regionalni utjecaj (stanovništvo koje živi u južnim dijelovima Hrvatske ima negativniji stav o ovom oporezivanju).

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Reforming local public finance to reduce resource consumption: the sustainability case for graduated property taxation

Cohen

2018

Sustain Sci

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Property tax and other wealth taxes internationally: Evidence from OECD countries

Cited by 4 publications

References 25 publications

Tax harmonization in the European Union and the eurozone: a multilateral analysis of tax systems

Tax harmonization in the European Union and the eurozone: a multilateral analysis of tax systems

Treba li oporezivati kupnju nekretnina u Hrvatskoj?

Reforming local public finance to reduce resource consumption: the sustainability case for graduated property taxation

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