Evaluation of the efficiency and faireness of British, French and Swedish property tax systems (Record no. 69029)

MARC details
000 -LEADER
fixed length control field 01254cam a2200265 4500
001 - CONTROL NUMBER
control field ABS64841
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION
fixed length control field 011205n2001 000 0 eng u
035 ## - SYSTEM CONTROL NUMBER
System control number (Sirsi) u115869
100 ## - MAIN ENTRY--PERSONAL NAME
Personal name Vlassenko, I.
245 ## - TITLE STATEMENT
Title Evaluation of the efficiency and faireness of British, French and Swedish property tax systems
260 ## - PUBLICATION, DISTRIBUTION, ETC.
Date of publication, distribution, etc. 2001
490 ## - SERIES STATEMENT
Series statement Property Management
Volume/sequential designation 19(5) 2001, 384-416(32)
520 ## - SUMMARY, ETC.
Summary, etc. 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)
590 ## - LOCAL NOTE (RLIN)
Local note ABS
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element PROPERTY
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element TAX LAW
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element EVALUATION
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element EFFICIENCY
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element BRITAIN
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element FRANCE
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element SWEDEN
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element EVALUATION MODELS
690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN)
Topical term or geographic name as entry element 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Withdrawn status Lost status Source of classification or shelving scheme Damaged status Not for loan Home library Current library Shelving location Date acquired Total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 05/12/2001   ABS64841 115869-1001 06/08/2019 1 06/08/2019 Journal article