Institutional differences and local government performance : evidence from property tax assessment quality
Year of publication: |
2020
|
---|---|
Authors: | Kim, Soojin ; Chung, Il Hwan ; Eom, Tae Ho |
Published in: |
Public performance & management review. - Abingdon, Oxon : Routledge, Taylor & Francis, ISSN 1557-9271, ZDB-ID 2016974-7. - Vol. 43.2020, 2, p. 388-413
|
Subject: | assessment uniformity | assessor type | local governance structure | nested institutions | property tax | Vermögensteuer | Wealth tax | Gemeindesteuer | Local tax | Grundsteuer | Real property tax | Steuererhebungsverfahren | Taxation procedure | Kommunalverwaltung | Local government | Kommunale Selbstverwaltung | Local self-government |
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