Taxing Immovable Property Revenue Potential and Implementation Challenges /

The tax on immovable property has been characterized as probably the most unpopular among tax instruments, in part because it is salient and hard to avoid. But economists continue to emphasize the virtues of the property tax owing to its relatively low efficieny costs, benign impact on growth, and h...

وصف كامل

التفاصيل البيبلوغرافية
المؤلف الرئيسي: Norregaard, John
التنسيق: دورية
اللغة:English
منشور في: Washington, D.C. : International Monetary Fund, 2013.
سلاسل:IMF Working Papers; Working Paper ; No. 2013/129
الوصول للمادة أونلاين:Full text available on IMF