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in a country, consideration must be given not only to wealth taxes but also to all kinds of property taxes, stamp duties …
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This paper reveals a noticeable difference between a high degree of progressivity of incomerelated local property tax …
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We study the impact of commercial property taxation on vacancy rates and rents in the UK, using a new data-set, and … exploiting exogenous variations in property tax rates from reliefs in the UK system: small business rate relief (SBRR), retail … relief and empty property relief. We estimate that the retail relief reduces vacancies by 85%, and SBRR relief by up to 49 …
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