Evaluation of the efficiency and faireness of British, French and Swedish property tax systems
Series: Property Management ; 19(5) 2001, 384-416(32)Publication details: 2001Subject(s): Summary: 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)| Item type | Current library | Call number | Copy number | Status | Barcode | |
|---|---|---|---|---|---|---|
| Journal article | London Journal article | ABS64841 (Browse shelf(Opens below)) | 1 | Available | 115869-1001 |
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)