| 000 | 00935cam a2200217 4500 | ||
|---|---|---|---|
| 001 | X113089 | ||
| 008 | 000000n2001 000 0 eng u | ||
| 035 | _a(Sirsi) u113089 | ||
| 100 | _aBrown, P. | ||
| 245 | _aProperty taxes in a changing Europe | ||
| 260 | _c2001 | ||
| 490 |
_aIRRV Insight _v(41) May 2001, 12-15(4) |
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| 520 | _aOutlines 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 | _aEASTERN EUROPE | ||
| 650 | _aEUROPE | ||
| 650 | _aPROPERTY TAXES | ||
| 650 | _aTAX REFORM | ||
| 650 | _aTAX REGIME | ||
| 690 | _aRATING AND LOCAL TAXATION | ||
| 942 | _n0 | ||
| 999 |
_c67323 _d67323 |
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