http://www.loc.gov/mods/v3 http://www.loc.gov/standards/mods/v3/mods-3-2.xsd
xxiii, 925 pages : illustrations ; 24 cm.
"The first comparative analysis of property tax systems across Europe. Featured countries include Denmark, Estonia, Finland, France, Germany, Greece, Ireland, Latvia, the Netherlands, Poland, the United Kingdom, Russia, Slovenia, and Spain"--
Introduction and context / Roy Bahl, Wenjing Li, William Mccluskey, and Riël Franzsen -- Revenue performance / Roy Bahl, Wenjing Li, William Mccluskey, and Riël Franzsen -- Managing the property tax / Roy Bahl, William Mccluskey, Riël Franzsen, and Wenjing Li -- Tax Structure and impacts / Roy Bahl, William Mccluskey, Riël Franzsen, and Wenjing Li -- Valuation : aspects, issues and the future / William Mccluskey, Roy Bahl, Riël Franzsen, and Wenjing Li -- Taxes on the transfer of property / Riël Franzsen, Roy Bahl, William Mccluskey, and Wenjing Li -- Conclusions and reform options / Roy Bahl, William Mccluskey, Riël Franzsen, and Wenjing Li -- Property taxes and proposed reforms in Denmark / Poul Schou -- Estonia : a revaluation after twenty-one years / Aivar Tomson -- Land and property taxation in Finland / Heidi Falkenbach -- Property-related taxes : the French case / Guillaume Chapelle, Guy Gilbert, Alain Trannoy, and Etienne Wasmer -- Updating to a new property tax structure in Germany / Jan Werner -- Property taxation in Greece : Gordian knot or not? / Thomas Dimopoulos -- Property taxation in Ireland / Frank Harrington, Niall Deegan, and Anthony Kenneally -- Reforming the taxation of real estate in Latvia / Sarmita Barvika -- The Netherlands : a mature property tax / Ruud Kathmann, Luc Hermans and Marco Kuijper -- The need for property tax reform in Poland / Malgorzata Renigier and Marek Walacik -- Russia : transition to using market values for real estate taxation / andrey Timofeev -- Property tax reform in Slovenia : a missed opportunity / Neva Žibrik and Tina Humar -- Spain's comprehensive taxation of property / Paloma Taltavull De La Paz -- United Kingdom : shouldering a heavy (property tax) burden? / Peadar Davis, Thomas Murphy, Michael Mccord, and John Mccord -- Technology, and methodologies for valuation / Luc Hermans, Ruud Kathmann, and Marco Kuijper.
edited by William McCluskey, Roy Bahl, and Riël Franzsen.
Includes bibliographical references and index.
BUSINESS & ECONOMICS / International / Taxation
Comparative property taxation series ; 3
Cambridge, MA] : Lincoln Institute of Land Policy, [2026