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Property taxation and enhanced tax administration in challenging times

Author

Listed:
  • Christian Gayer
  • Gilles Mourre

Abstract

The proceedings gather together the views of academics, national policy-makers and international institutions on two topical issues of great policy-relevance at the current juncture, i.e. housing taxation and tax governance. The part on housing taxation touches upon different aspects of housing taxation and their characteristics with respect to economic efficiency/distortions, macroeconomic (de-)stabilisation and equity/distributional considerations. The part on tax governance discusses the main avenues in fostering voluntary tax compliance, improving tax administration efficiency, reducing compliance costs and complexity and safeguarding effective tax auditing and enforcement.

Suggested Citation

  • Christian Gayer & Gilles Mourre, 2012. "Property taxation and enhanced tax administration in challenging times," European Economy - Economic Papers 2008 - 2015 463, Directorate General Economic and Financial Affairs (DG ECFIN), European Commission.
    • Handle: RePEc:euf:ecopap:0463
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    Citations

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    Cited by:

    1. European Commission, 2012. "Tax reforms in EU Member States - Tax policy challenges for economic growth and fiscal sustainability – 2012 Report," Taxation Papers 34, Directorate General Taxation and Customs Union, European Commission.
    2. Ahmad, Ehtisham & Brosio, Giorgio & Jiménez, Juan Pablo, 2019. "Options for retooling property taxation in Latin America," Macroeconomía del Desarrollo 45021, Naciones Unidas Comisión Económica para América Latina y el Caribe (CEPAL).
    3. Gilles Mourre, 2013. "Tax Policy Challenges in EU Countries: A Few Lessons from the 2012 Commission Tax Reform Report and the European Semester," The Economic and Social Review, Economic and Social Studies, vol. 44(4), pages 489-510.
    4. Florian Wöhlbier & Caterina Astarita & Gilles Mourre, 2014. "Consolidation on the revenue side and growth-friendly tax structures: an indicator based approach," European Economy - Economic Papers 2008 - 2015 513, Directorate General Economic and Financial Affairs (DG ECFIN), European Commission.

    More about this item

    JEL classification:

    • E62 - Macroeconomics and Monetary Economics - - Macroeconomic Policy, Macroeconomic Aspects of Public Finance, and General Outlook - - - Fiscal Policy; Modern Monetary Theory
    • H24 - Public Economics - - Taxation, Subsidies, and Revenue - - - Personal Income and Other Nonbusiness Taxes and Subsidies
    • H26 - Public Economics - - Taxation, Subsidies, and Revenue - - - Tax Evasion and Avoidance

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