Property taxes in a changing Europe (Record no. 67323)

MARC details
000 -LEADER
fixed length control field 00935cam a2200217 4500
001 - CONTROL NUMBER
control field X113089
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION
fixed length control field 000000n2001 000 0 eng u
035 ## - SYSTEM CONTROL NUMBER
System control number (Sirsi) u113089
100 ## - MAIN ENTRY--PERSONAL NAME
Personal name Brown, P.
245 ## - TITLE STATEMENT
Title Property taxes in a changing Europe
260 ## - PUBLICATION, DISTRIBUTION, ETC.
Date of publication, distribution, etc. 2001
490 ## - SERIES STATEMENT
Series statement IRRV Insight
Volume/sequential designation (41) May 2001, 12-15(4)
520 ## - SUMMARY, ETC.
Summary, etc. Outlines the initial findings of an IRRV research project into property taxation in Europe, which has revealed 61 different forms or implementations of local property taxation. Compares the tax reforms of the 1990s, the nature of local property taxation, approaches to local taxation, the basis of valuation, revaluations, exemptions and reliefs and calculation of the amount of tax in different countries.
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element EASTERN EUROPE
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element EUROPE
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element PROPERTY TAXES
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element TAX REFORM
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element TAX REGIME
690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN)
Topical term or geographic name as entry element RATING AND LOCAL TAXATION
942 ## - ADDED ENTRY ELEMENTS (KOHA)
Suppress in OPAC 0
Holdings
Withdrawn status Lost status Source of classification or shelving scheme Damaged status Not for loan Home library Current library Shelving location Date acquired Total Checkouts Full call number Barcode Date last seen Copy number Price effective from Koha item type
    Dewey Decimal Classification     London London Journal article 14/06/2001   X113089 113089-1001 06/08/2019 1 06/08/2019 Journal article