The tax on immovable property recently started to regain its former significance, but the tax yield still remains low …, with slightly more than 1% of GDP and wide variation across countries. Against this background this paper surveys property … tax policy in OECD countries and analyses the efficiency, distributional and stabilisation properties of property tax …

This paper addresses the following questions about immovable property taxation in OECD and partner countries: What is … valued? How is it valued? And who values? It draws on published information and data on property tax policy and …