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On the Equity of the Area-Based Property Tax System in Poland

Author

Listed:
  • Michal Głuszak

    (Cracow University of Economics, Department of Economics for Real Estate and Investment Process)

Abstract

In the article we discuss the problem of the equity of the area-based property tax in Poland. The fairness of property taxation has been a subject of economic debate in most developed countries – the United States and the United Kingdom being the most evident examples. The discussion has focused on valuebased property tax systems – mainly because this type of property taxation prevails in mature economies. In the paper we discuss previous research. In the last part of the paper we analyse the problem from the theoretical perspective based on PaglinFogarty. We argue that the area-based property tax system in Poland is not equitable. Based on current practice we conclude that it is mostly regressive.

Suggested Citation

  • Michal Głuszak, 2015. "On the Equity of the Area-Based Property Tax System in Poland," World of Real Estate Journal (Swiat Nieruchomosci), Fundacja Uniwersytetu Ekonomicznego w Krakowie, issue 94, pages 37-44, December.
    • Handle: RePEc:kra:journl:y:2015:i:94:p:37-44
    DOI: 10.14659/worej.2015.94.06
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    File URL: http://swiatnieruchomosci.krakow.pl/pl/sklep/pojedyncze-artyku%C5%82y/2015/numer-94/artyku%C5%82-94-06
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    More about this item

    Keywords

    Poland; tax equity; area-based property tax;
    All these keywords.

    JEL classification:

    • H2 - Public Economics - - Taxation, Subsidies, and Revenue

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