Real estate is taxed at comparatively low rates in Germany, with primarily the affluent benefiting from numerous existing tax privileges. This Weekly Report describes the current state of real estate taxation in Germany and outlines reform proposals that could increase tax revenue, improve the...

This Selected Issues paper examines the drivers and implications of the agricultural land price boom in Uruguay. It finds that almost half of the increase in agricultural land prices between 2000 and 2010 can be explained by commodity price dynamics. At the same time, farmland prices are...

It has been nearly 2 years since the UK government reformed the system of local business rates to introduce a uniform business rate (UBR), but the debate continues over the merits of the new system. The change across regions in the revenues raised by the uniform system of business rates...