Property Tax in Prague: Quantifying the current Situation and potential Changes on the Basis of Data from Tax Returns
[Daň z nemovitých věcí v Praze: Kvantifikace současné situace a možných změn pomocí dat z daňových přiznání]
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DOI: 10.18267/j.aop.480
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References listed on IDEAS
- (IFS), Institute for Fiscal Studies & Mirrlees, James (ed.), 2011. "Tax By Design: The Mirrlees Review," OUP Catalogue, Oxford University Press, number 9780199553747, Decembrie.
- Lucie Sedmihradská, 2013. "Property Tax Autonomy of Municipalities in the Czech Republic and Slovakia [Daňová pravomoc obcí u daně z nemovitostí v České republice a na Slovensku]," Acta Oeconomica Pragensia, Prague University of Economics and Business, vol. 2013(1), pages 68-80.
- Feldstein, Martin S, 1977. "The Surprising Incidence of a Tax on Pure Rent: A New Answer to an Old Question," Journal of Political Economy, University of Chicago Press, vol. 85(2), pages 349-360, April.
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More about this item
Keywords
property tax; tax returns; impact evaluation; Prague;All these keywords.
JEL classification:
- H20 - Public Economics - - Taxation, Subsidies, and Revenue - - - General
- H71 - Public Economics - - State and Local Government; Intergovernmental Relations - - - State and Local Taxation, Subsidies, and Revenue
- K11 - Law and Economics - - Basic Areas of Law - - - Property Law
- K34 - Law and Economics - - Other Substantive Areas of Law - - - Tax Law
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