000			01254cam a2200265 4500
001			ABS64841
008			011205n2001 000 0 eng u
035			_a(Sirsi) u115869
100			_aVlassenko, I.
245			_aEvaluation of the efficiency and faireness of British, French and Swedish property tax systems
260			_c2001
490			_aProperty Management _v19(5) 2001, 384-416(32)
520			_aThis 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			_aABS
650			_aPROPERTY
650			_aTAX LAW
650			_aEVALUATION
650			_aEFFICIENCY
650			_aBRITAIN
650			_aFRANCE
650			_aSWEDEN
650			_aEVALUATION MODELS
690			_aTAXATION
942			_n0
999			_c69029 _d69029