Evaluation of the efficiency and faireness of British, French and Swedish property tax systems
Vlassenko, I.
Evaluation of the efficiency and faireness of British, French and Swedish property tax systems - 2001 - Property Management 19(5) 2001, 384-416(32) .
This paper evaluates on a comparative basis three different property tax systems, British, French and Swedish. For this purpose an evaluation model, based on two criteria - namely efficiency and fairness - and on a number of sub-criteria, is used. A comparison of systems' efficiency reveals that the French system is the least efficient while the Swedish system is the most efficient. A comparison of the systems' fairness shows that, despite significant variations in the systems characteristics, all three systems can be evaluated as relatively fair. (Taken from journal headnote)
PROPERTY
TAX LAW
EVALUATION
EFFICIENCY
BRITAIN
FRANCE
SWEDEN
EVALUATION MODELS
Evaluation of the efficiency and faireness of British, French and Swedish property tax systems - 2001 - Property Management 19(5) 2001, 384-416(32) .
This paper evaluates on a comparative basis three different property tax systems, British, French and Swedish. For this purpose an evaluation model, based on two criteria - namely efficiency and fairness - and on a number of sub-criteria, is used. A comparison of systems' efficiency reveals that the French system is the least efficient while the Swedish system is the most efficient. A comparison of the systems' fairness shows that, despite significant variations in the systems characteristics, all three systems can be evaluated as relatively fair. (Taken from journal headnote)
PROPERTY
TAX LAW
EVALUATION
EFFICIENCY
BRITAIN
FRANCE
SWEDEN
EVALUATION MODELS