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Improving the Tax Relief on Personal Property
[Совершенствование Льгот По Налогу На Имущество Физических Лиц]

Author

Listed:
  • Korytin, A.V. (Корытин, А.В.)

    (Russian Presidential Academy of National Economy and Public Administration (RANEPA))

  • Shatalovа, Svetlana Sergeevna (Шаталова, Светлана Сергеевна)

    (Russian Presidential Academy of National Economy and Public Administration (RANEPA))

Abstract

The report presents the results of the search and analysis of the methods of the preferential property tax treatment as well as the recommendations on the practical implementation of the property tax world experience in Russia. This work research the international experience in this domain and analyze possible consequences of its adaptation based on the wide range of national datasets.

Suggested Citation

  • Korytin, A.V. (Корытин, А.В.) & Shatalovа, Svetlana Sergeevna (Шаталова, Светлана Сергеевна), 2016. "Improving the Tax Relief on Personal Property [Совершенствование Льгот По Налогу На Имущество Физических Лиц]," Working Papers 2334, Russian Presidential Academy of National Economy and Public Administration.
    • Handle: RePEc:rnp:wpaper:2334
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    References listed on IDEAS

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    1. Arbeitsgemeinschaft deutscher wirtschaftswissenschaftlicher Forschungsinstitute, 2005. "Die Lage der Weltwirtschaft und der deutschen Wirtschaft im Frühjahr 2005," Wirtschaft im Wandel, Halle Institute for Economic Research (IWH), vol. 11(1. Sonder), pages 1-73.
    2. Anwar M. Chaudry-Shah, 1989. "A Capitalization Approach to Fiscal Incidence at the Local Level," Land Economics, University of Wisconsin Press, vol. 65(4), pages 359-375.
    3. Nada Wasi & Michelle J. White, 2005. "Property Tax Limitations and Mobility: The Lock-in Effect of California's Proposition 13," NBER Working Papers 11108, National Bureau of Economic Research, Inc.
    4. Yao Amber Li & Joseph Kaboski & Wyatt Brooks, 2016. "Agglomeration and (the Lack of) Competition," 2016 Meeting Papers 1697, Society for Economic Dynamics.
    5. Anderson, Nathan B., 2006. "Property Tax Limitations: An Interpretative Review," National Tax Journal, National Tax Association;National Tax Journal, vol. 59(3), pages 685-694, September.
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    Keywords

    personal property; taxation; Russia;
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