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The article is a reaction to the intention of the Ministry of Finance of the Czech Republic to propose a draft amendment to the Real Estate Tax Act, which could cause a revolution in the assessment of tax base. After outlining the different models for tax base and tax rate assessment of land tax...
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Roads cover a significant fraction of the land area in many municipalities. The public provision of roads means this land is exempt from the local property tax. Transferring roads from public to private ownership would not only remove maintenance costs from city budgets, but increase potential...
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This paper uses the theory of "capital as power" to analyze the struggle over public pensions in the United States. While mainstream commentators claim that public pensions must be "reformed" because they are "under funded", I argue that the metrics used to make this argument are unsound....
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Privatisierung und Deregulierung für die Freien Berufe und staatlich gebundenen Freien Berufe unter ökonomischen Aspekten. Nach … begrifflichen Abgrenzungen werden zentrale Aspekte der Privatisierung und Deregulierung in der ökonomischen Theorie behandelt und … by the state and the free market. This study considers privitatization and deregulation for the professions and public …
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