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Taxation

The potential for the property tax in the 2004 accession countries of central and eastern Europe

This paper examines the development of property taxes within selected EU accession member countries from central and eastern Europe, focusing on the basis of the tax, its administration and potential for the future.

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Property taxation and the analysis of assessment equity

Market value is likely to be the most widely adopted tax base for property taxation

Landed property tax - the best of all possible worlds?
The use of sampling techniques to predict the impact of the 2000 revaluation on the total tax base for business rates in Scotland
A Note on the apportionment of value between land and improvements

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