Author: OECD
Publisher: OECD Publishing
ISBN: 9264463615
Category :
Languages : en
Pages : 158
Book Description
This report looks at crucial elements of reforms to growth-friendly recurrent taxes on immovable property. Tax design practices in place in OECD and partner countries are compared and analysed through the lenses of economic theory and empirical analysis.
OECD Fiscal Federalism Studies Making Property Tax Reform Happen in China A Review of Property Tax Design and Reform Experiences in OECD Countries
Author: OECD
Publisher: OECD Publishing
ISBN: 9264463615
Category :
Languages : en
Pages : 158
Book Description
This report looks at crucial elements of reforms to growth-friendly recurrent taxes on immovable property. Tax design practices in place in OECD and partner countries are compared and analysed through the lenses of economic theory and empirical analysis.
Publisher: OECD Publishing
ISBN: 9264463615
Category :
Languages : en
Pages : 158
Book Description
This report looks at crucial elements of reforms to growth-friendly recurrent taxes on immovable property. Tax design practices in place in OECD and partner countries are compared and analysed through the lenses of economic theory and empirical analysis.
Making Property Tax Reform Happen in China
Author: Oecd
Publisher:
ISBN: 9789264370371
Category :
Languages : en
Pages : 156
Book Description
Publisher:
ISBN: 9789264370371
Category :
Languages : en
Pages : 156
Book Description
How to Design and Implement Property Tax Reforms
Author: Martin Grote
Publisher: International Monetary Fund
ISBN:
Category : Business & Economics
Languages : en
Pages : 31
Book Description
Property taxes are often under-exploited sources of local public revenues. A broad-based tax, raised at modest rates, can potentially generate significantly higher revenues in many countries, and meet most of the costs of improved local public services. This note provides a practical guide to designing and implementing reforms to recurrent taxes on immoveable property and real estate transfer taxes. It addresses the fundamental policy choices regarding the property tax base and tax rate, and the key functions of the tax administration for managing collections – valuation, billing, and enforcement. The advice in the note stems from a review of the literature and insights gained from the experiences of the Fiscal Affairs Department in delivering capacity development on property taxes. It covers and updates some of the analytical work by Norregaard (2013) while providing granular advice on practical aspects of reforming property taxes. The note is motivated by the resource mobilization needs of developing countries, but the design considerations are also pertinent for advanced and emerging market economies seeking to increase the revenue productivity of property taxes.
Publisher: International Monetary Fund
ISBN:
Category : Business & Economics
Languages : en
Pages : 31
Book Description
Property taxes are often under-exploited sources of local public revenues. A broad-based tax, raised at modest rates, can potentially generate significantly higher revenues in many countries, and meet most of the costs of improved local public services. This note provides a practical guide to designing and implementing reforms to recurrent taxes on immoveable property and real estate transfer taxes. It addresses the fundamental policy choices regarding the property tax base and tax rate, and the key functions of the tax administration for managing collections – valuation, billing, and enforcement. The advice in the note stems from a review of the literature and insights gained from the experiences of the Fiscal Affairs Department in delivering capacity development on property taxes. It covers and updates some of the analytical work by Norregaard (2013) while providing granular advice on practical aspects of reforming property taxes. The note is motivated by the resource mobilization needs of developing countries, but the design considerations are also pertinent for advanced and emerging market economies seeking to increase the revenue productivity of property taxes.
OECD Fiscal Federalism Studies Reforming Fiscal Federalism and Local Government Beyond the Zero-Sum Game
Author: Blöchliger Hansjörg
Publisher: OECD Publishing
ISBN: 9264119973
Category :
Languages : en
Pages : 139
Book Description
This book describes and examines reforms of fiscal federalism and local government in 10 OECD countries implemented over the past decade.
Publisher: OECD Publishing
ISBN: 9264119973
Category :
Languages : en
Pages : 139
Book Description
This book describes and examines reforms of fiscal federalism and local government in 10 OECD countries implemented over the past decade.
China's Housing Reform and Outcomes
Author: Joyce Yanyun Man
Publisher: Lincoln Inst of Land Policy
ISBN: 9781558442115
Category : Political Science
Languages : en
Pages : 260
Book Description
This in-depth volume explains China's residential construction boom and reviews how some established trends are likely to challenge its housing market in coming years. It draws on household surveys and public data in China and provides important lessons about housing policy for China and other countries.
Publisher: Lincoln Inst of Land Policy
ISBN: 9781558442115
Category : Political Science
Languages : en
Pages : 260
Book Description
This in-depth volume explains China's residential construction boom and reviews how some established trends are likely to challenge its housing market in coming years. It draws on household surveys and public data in China and provides important lessons about housing policy for China and other countries.
China’s Technology War
Author: Andrew Collier
Publisher: Springer Nature
ISBN: 9811930422
Category : Business & Economics
Languages : en
Pages : 124
Book Description
This book is a short history of the Chinese crackdown on the country’s large technology firms that began in 2020. The book discusses the political and economic context, and outlines the limitations on the power of the state. As the policies of 'common prosperity' continue to develop, this book will be an invaluable reference for economists studying either China, the internet and big tech, or both.
Publisher: Springer Nature
ISBN: 9811930422
Category : Business & Economics
Languages : en
Pages : 124
Book Description
This book is a short history of the Chinese crackdown on the country’s large technology firms that began in 2020. The book discusses the political and economic context, and outlines the limitations on the power of the state. As the policies of 'common prosperity' continue to develop, this book will be an invaluable reference for economists studying either China, the internet and big tech, or both.
OECD Tax Policy Studies Housing Taxation in OECD Countries
Author: OECD
Publisher: OECD Publishing
ISBN: 9264862684
Category :
Languages : en
Pages : 143
Book Description
Housing Taxation in OECD Countries provides a comparative assessment of housing tax policies in OECD countries and identifies options for reform. The study starts with an overview of recent housing market trends and challenges and an analysis of the distribution of housing assets.
Publisher: OECD Publishing
ISBN: 9264862684
Category :
Languages : en
Pages : 143
Book Description
Housing Taxation in OECD Countries provides a comparative assessment of housing tax policies in OECD countries and identifies options for reform. The study starts with an overview of recent housing market trends and challenges and an analysis of the distribution of housing assets.
Fiscal Federalism 2022 Making Decentralisation Work
Author: OECD
Publisher: OECD Publishing
ISBN: 9264912959
Category :
Languages : en
Pages : 290
Book Description
Fiscal Federalism 2022 surveys recent trends and policies in intergovernmental fiscal relations and subnational government. Accessible and easy-to-read chapters provide insight into: good practices in fiscal federalism; the design of fiscal equalisation systems; measuring subnational tax and spending autonomy; promoting public sector performance across levels of government; digitalisation challenges and opportunities; the role of subnational accounting and insolvency frameworks; funding and financing of local government public investment; and early lessons from the COVID-19 crisis for intergovernmental fiscal relations.
Publisher: OECD Publishing
ISBN: 9264912959
Category :
Languages : en
Pages : 290
Book Description
Fiscal Federalism 2022 surveys recent trends and policies in intergovernmental fiscal relations and subnational government. Accessible and easy-to-read chapters provide insight into: good practices in fiscal federalism; the design of fiscal equalisation systems; measuring subnational tax and spending autonomy; promoting public sector performance across levels of government; digitalisation challenges and opportunities; the role of subnational accounting and insolvency frameworks; funding and financing of local government public investment; and early lessons from the COVID-19 crisis for intergovernmental fiscal relations.
OECD Economic Surveys: Germany 2023
Author: OECD
Publisher: OECD Publishing
ISBN: 9264452877
Category :
Languages : en
Pages : 158
Book Description
After a decade of strong export-led growth, decreasing unemployment and fiscal surpluses, the COVID-19 pandemic and the energy crisis have revealed structural vulnerabilities and emphasised the need for accelerating the green and digital transitions. At the same time, rapid population ageing increases public spending pressures and exacerbates skilled labour shortages.
Publisher: OECD Publishing
ISBN: 9264452877
Category :
Languages : en
Pages : 158
Book Description
After a decade of strong export-led growth, decreasing unemployment and fiscal surpluses, the COVID-19 pandemic and the energy crisis have revealed structural vulnerabilities and emphasised the need for accelerating the green and digital transitions. At the same time, rapid population ageing increases public spending pressures and exacerbates skilled labour shortages.
OECD Regional Development Studies Global Compendium of Land Value Capture Policies
Author: OECD
Publisher: OECD Publishing
ISBN: 9264690883
Category :
Languages : en
Pages : 253
Book Description
The Global Compendium of Land Value Capture, a joint project by the OECD and the Lincoln Institute of Land Policy, is an ambitious undertaking to understand the full landscape of land value capture (LVC) instruments, how they are configured and deployed across the globe in OECD and Non-OECD countries, and what it would take to unleash their full potential as a sustainable revenue source.
Publisher: OECD Publishing
ISBN: 9264690883
Category :
Languages : en
Pages : 253
Book Description
The Global Compendium of Land Value Capture, a joint project by the OECD and the Lincoln Institute of Land Policy, is an ambitious undertaking to understand the full landscape of land value capture (LVC) instruments, how they are configured and deployed across the globe in OECD and Non-OECD countries, and what it would take to unleash their full potential as a sustainable revenue source.