Evaluation of the efficiency and fairness of British, French and Swedish property tax systems
This paper evaluates on a comparative basis three different property tax systems, British, French and Swedish. For this purpose an evaluation model, based on two criteria – namely efficiency and fairness – and on a number of sub‐criteria, is used. A comparison of the systems’ efficiency reveals that the French system is the least efficient while the Swedish system is the most efficient. A comparison of the systems’ fairness shows that, despite significant variations in the systems characteristics, all three systems can be evaluated as relatively fair.
Year of publication: |
2001
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Authors: | Vlassenko, Irena |
Published in: |
Property Management. - MCB UP Ltd, ISSN 1758-731X, ZDB-ID 2024622-5. - Vol. 19.2001, 5, p. 384-416
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Publisher: |
MCB UP Ltd |
Subject: | Property | Tax law | Evaluation | Efficiency |
Saved in:
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