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Local property taxation: international experience and lessons for Spain


  • Trueba Cortés, M.ª Carmen

    () (Universidad de Zaragoza)


The aim of this paper is to show a general view of the local propertytax. We want to check how is applied in many countries, which are the differencesand similarities with the spanish tax, which are his virtues and faults and which canbe the solutions of his problems. Although his general international application,there are many particularities between countries taxes. The spanish tax is efficientand sufficient but not equitable or simple. Politicians have been working to solvethese, but they haven’t been able to achieve totally yet.

Suggested Citation

  • Trueba Cortés, M.ª Carmen, 2011. "Local property taxation: international experience and lessons for Spain," INVESTIGACIONES REGIONALES - Journal of REGIONAL RESEARCH, Asociación Española de Ciencia Regional, issue 20, pages 117-138.
  • Handle: RePEc:ris:invreg:0045

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    property tax; local area; tax principles;

    JEL classification:

    • H71 - Public Economics - - State and Local Government; Intergovernmental Relations - - - State and Local Taxation, Subsidies, and Revenue
    • H87 - Public Economics - - Miscellaneous Issues - - - International Fiscal Issues; International Public Goods


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