Introduction -- Property Tax Systems and their Administration -- Who Pays Which Property Taxes -- Estimating the Property Tax Expenditure -- What is the Property Tax Expenditure Worth? -- Public Service Cost of the Tax Expenditure -- Conclusion.

This study aims to investigate the social importance of sport in L’Hospitalet de Llobregat. As an instrument for social cohesion and integration, sport has become a very important part of municipal activity. We use two surveys: the Baròmetre, which gathers opinion about municipal services;...