In this paper, we examine the impact of changes in the federal tax treatment of local property taxes stemming from the implementation of the Tax Cuts and Jobs Act (TCJA) in January 2018 on local housing markets. Using county-level house price information and IRS tax data, we find that capping...

Purpose: The objective of this research is to reform the current real estate tax system and establish the real estate tax system suitable for China's national conditions. Design/methodology: Based on the necessity of the real estate tax reform, the paper studies the system optimization and its...

Coal - Poland's “black gold” (yesterday) or problem (today) -- Property taxation in Poland – main legal problems -- Taxation of assets used for extraction of energy resources -- Taxation of specific asset used for the transportation and storage of energy resources -- Taxation of onshore...

In kurzem Abstand sind in den Jahren 2000 und 2003 große politische Initiativen gescheitert, die wichtigsten deutschen Gemeindesteuern, die Grund- und die Gewerbesteuer, zu reformieren. Die Studie fasst die diskutierten Reformmodelle zusammen und verweist auf die fortbestehende Notwendigkeit...