An international survey of taxes on land and buildings

著者

書誌事項

An international survey of taxes on land and buildings

Joan M. Youngman, Jane H. Malme ; Lincoln Institute of Land Policy, Organisation for Economic Co-operation and Development, International Association of Assessing Officers

Kluwer Law and Taxation Publishers, c1994

  • : pbk

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注記

Includes bibliographical references

内容説明・目次

内容説明

This survey was initiated by a joint effort of the OECD and the Lincoln Institute of Land Policy, with the support of the International Association of Assessing Officers. The survey has the two-fold purpose of providing a concise introduction to property taxation in 14 countries, as well as presenting a comparative analysis of the major features of property taxes in these diverse jurisdictions.

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