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The Impact of Property Tax Reform on Housing Costs in Poland

Author

Listed:
  • Michał Głuszak

    (Uniwersytet Ekonomiczny w Krakowie)

  • Bartłomiej Marona

    (Uniwersytet Ekonomiczny w Krakowie)

Abstract

The property tax reform in Poland and transformation from area based property tax towards ad valorem model has long been discussed in the literature. One of the major topics, but still relatively understudied is tax burden for households in major metropolitan areas. In this context the main purpose of this article is to demonstrate the impact of property tax reform on housing costs in Poland – both in terms of overall affordability and structure. Paper is based on literature review and empirical research based on case study method (simulation based on two housing cooperatives located in Krakow).

Suggested Citation

  • Michał Głuszak & Bartłomiej Marona, 2015. "The Impact of Property Tax Reform on Housing Costs in Poland," World of Real Estate Journal (Swiat Nieruchomosci), Fundacja Uniwersytetu Ekonomicznego w Krakowie, issue 92, pages 5-12, June.
    • Handle: RePEc:kra:journl:y:2015:i:92:p:5-12
    DOI: 10.14659/worej.2015.92.01
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    File URL: http://swiatnieruchomosci.krakow.pl/pl/sklep/pojedyncze-artyku%C5%82y/2015/numer-92/artyku%C5%82-92-01
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    More about this item

    Keywords

    property tax; ad valorem property tax; property management;
    All these keywords.

    JEL classification:

    • H2 - Public Economics - - Taxation, Subsidies, and Revenue
    • H7 - Public Economics - - State and Local Government; Intergovernmental Relations
    • M00 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - General - - - General

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