Property Tax Strategic Interaction: A Test of Tax Versus Yardstick Competition

Key, Kimberly G.

doi:10.1108/s1058-7497(2012)0000020010

Cited by 2 publications

(2 citation statements)

References 12 publications

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“…As was shown during the paper, the experts [1,3,4,7,10] continue to emphasize the benefits of property tax due to its high efficiency and relatively low cost. The negative impact of this tax on economic growth is very low, as it does not affect the directly productive sector or the consumption, as do most other types of taxes.…”

Section: Resultsmentioning

confidence: 99%

“…Compared to other categories of taxes, the property taxes do not seem to distort the economic decisions to employ, to invest in human capital or to produce and innovate. Property taxation is the most convenient and easy to implement option in the terms of raising the amount of taxes paid to the state budget [7]. However, changing the property taxes is a practical measure for governments from a number of reasons.…”

Section: Introductionmentioning

confidence: 99%

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A Comparative Analysis Of Property Taxation Within European Union

Șipoș

2015

IJVA

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The correct settlement of a property taxation system is a topic of interest at the moment, which draws attention in economic or academic debates. One of the most convenient alternatives and easier to implement in order to raise revenues to the state budget is the taxation of property. The comparative analysis of property tax systems in the European Union reveals the need to develop and modernize the property tax system in the new member countries. The tax paid by taxpayers who own property is considered the tax with the fewest negative effects on economic growth, given the immobility of the subject of taxation. This reduces the behavioural effects of this type of tax and minimizes economic distortions. For this reason, is considered necessary to be presented the recent European perspective regarding the taxation of property, be it buildings for housing or special purpose, owned by individuals or corporate. In these conditions, the paper aims to analyze the correlation between the purchasing power of citizens of EU28 countries and the level of property taxes and to perform a grouping of European Union countries according to these indicators. The findings can help governments of the new member countries of European Union to develop a property tax system that would lead to the economic development.

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Section: Resultsmentioning

confidence: 99%

Section: Introductionmentioning

confidence: 99%