Valuation and Assessment of Immovable Property:
This paper addresses the following questions about immovable property taxation in OECD and partner countries: What is valued? How is it valued? And who values? It draws on published information and data on property tax policy and administration in 172 countries. It focuses on value-based taxes and t...
Gespeichert in:
| 1. Verfasser: | |
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| Format: | Elektronisch E-Book |
| Sprache: | English |
| Veröffentlicht: |
Paris
OECD Publishing
2014
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| Schriftenreihe: | OECD Working Papers on Fiscal Federalism
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| Schlagworte: | |
| Online-Zugang: | UBA01 UBG01 UEI01 UER01 UPA01 UBR01 UBW01 FFW01 FNU01 EUV01 FRO01 FHR01 FHN01 TUM01 FHI01 UBM01 Volltext |
| Zusammenfassung: | This paper addresses the following questions about immovable property taxation in OECD and partner countries: What is valued? How is it valued? And who values? It draws on published information and data on property tax policy and administration in 172 countries. It focuses on value-based taxes and the features of mass valuation systems. Main system options (such as whether taxes are based on annual rental values or capital values as reflected by sales prices) are described and briefly evaluated. It notes that valuation practices frequently ignore revaluation requirements; it identifies four areas for improving valuation performance based on the experiences of leading systems |
| Beschreibung: | 1 Online-Ressource (26 Seiten) 21 x 29.7cm |
| DOI: | 10.1787/5jz5pzvr28hk-en |
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| language | English |
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| series2 | OECD Working Papers on Fiscal Federalism |
| spelling | Almy, Richard Verfasser aut Valuation and Assessment of Immovable Property Richard Almy Paris OECD Publishing 2014 1 Online-Ressource (26 Seiten) 21 x 29.7cm txt rdacontent c rdamedia cr rdacarrier OECD Working Papers on Fiscal Federalism This paper addresses the following questions about immovable property taxation in OECD and partner countries: What is valued? How is it valued? And who values? It draws on published information and data on property tax policy and administration in 172 countries. It focuses on value-based taxes and the features of mass valuation systems. Main system options (such as whether taxes are based on annual rental values or capital values as reflected by sales prices) are described and briefly evaluated. It notes that valuation practices frequently ignore revaluation requirements; it identifies four areas for improving valuation performance based on the experiences of leading systems Taxation https://doi.org/10.1787/5jz5pzvr28hk-en Verlag URL des Erstveröffentlichers Volltext |
| spellingShingle | Almy, Richard Valuation and Assessment of Immovable Property Taxation |
| title | Valuation and Assessment of Immovable Property |
| title_auth | Valuation and Assessment of Immovable Property |
| title_exact_search | Valuation and Assessment of Immovable Property |
| title_exact_search_txtP | Valuation and Assessment of Immovable Property |
| title_full | Valuation and Assessment of Immovable Property Richard Almy |
| title_fullStr | Valuation and Assessment of Immovable Property Richard Almy |
| title_full_unstemmed | Valuation and Assessment of Immovable Property Richard Almy |
| title_short | Valuation and Assessment of Immovable Property |
| title_sort | valuation and assessment of immovable property |
| topic | Taxation |
| topic_facet | Taxation |
| url | https://doi.org/10.1787/5jz5pzvr28hk-en |
| work_keys_str_mv | AT almyrichard valuationandassessmentofimmovableproperty |