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...
| Tác giả chính: | |
|---|---|
| Định dạng: | Tạp chí |
| Ngôn ngữ: | English |
| Được phát hành: |
Washington, D.C. :
International Monetary Fund,
2013.
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| Loạt: | IMF Working Papers; Working Paper ;
No. 2013/129 |
| Truy cập trực tuyến: | Full text available on IMF |