IDEAS home Printed from https://ideas.repec.org/a/ris/invreg/0045.html
   My bibliography  Save this article

Local property taxation: international experience and lessons for Spain

Author

Listed:
  • Trueba Cortés, M.ª Carmen

    (Universidad de Zaragoza)

Abstract

The aim of this paper is to show a general view of the local propertytax. We want to check how is applied in many countries, which are the differencesand similarities with the spanish tax, which are his virtues and faults and which canbe the solutions of his problems. Although his general international application,there are many particularities between countries taxes. The spanish tax is efficientand sufficient but not equitable or simple. Politicians have been working to solvethese, but they haven’t been able to achieve totally yet.

Suggested Citation

  • Trueba Cortés, M.ª Carmen, 2011. "Local property taxation: international experience and lessons for Spain," INVESTIGACIONES REGIONALES - Journal of REGIONAL RESEARCH, Asociación Española de Ciencia Regional, issue 20, pages 117-138.
    • Handle: RePEc:ris:invreg:0045
    as

    Download full text from publisher

    File URL: http://www.aecr.org/images/ImatgesArticles/2011/11/06_TRUEBA.pdf
    File Function: Full text
    Download Restriction: no
    ---><---

    More about this item

    Keywords

    property tax; local area; tax principles;
    All these keywords.

    JEL classification:

    • H71 - Public Economics - - State and Local Government; Intergovernmental Relations - - - State and Local Taxation, Subsidies, and Revenue
    • H87 - Public Economics - - Miscellaneous Issues - - - International Fiscal Issues; International Public Goods

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:ris:invreg:0045. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: IIRR-JORR (email available below). General contact details of provider: https://edirc.repec.org/data/aecrrea.html .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.