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Analysis of Communes’ Potential Fall in Revenue Following Introduction of Ad Valorem Property Tax

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  • Gnat Sebastian

    (University of Szczecin)

Abstract

The property tax reform is the subject of numerous discussions and multi-aspect analyses. One of the conclusions from the analyses is an argument referring to the risk of a substantial rise in financial charges imposed on objects of taxation. The replacement of property tax with ad valorem property tax is seen as a potential source of increased revenue for communes. However, some of the communes may experience the opposite effect, i.e. the risk of a revenue loss. Should the tax reform come into force, it will result in protests among the affected local governments. The paper presents the results of a study into the situation of an exemplary commune, where specific conditions that could lead to lowering the commune’s revenue due to the introduction of the ad valorem property tax may occur.

Suggested Citation

  • Gnat Sebastian, 2018. "Analysis of Communes’ Potential Fall in Revenue Following Introduction of Ad Valorem Property Tax," Real Estate Management and Valuation, Sciendo, vol. 26(1), pages 63-72, March.
    • Handle: RePEc:vrs:remava:v:26:y:2018:i:1:p:63-72:n:6
    DOI: 10.2478/remav-2018-0006
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    Keywords

    ad valorem property tax; mass appraisal;

    JEL classification:

    • H2 - Public Economics - - Taxation, Subsidies, and Revenue
    • R15 - Urban, Rural, Regional, Real Estate, and Transportation Economics - - General Regional Economics - - - Econometric and Input-Output Models; Other Methods
    • R51 - Urban, Rural, Regional, Real Estate, and Transportation Economics - - Regional Government Analysis - - - Finance in Urban and Rural Economies

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