Series: IMF Working Papers
Author(s): John Norregaard
Publisher: INTERNATIONAL MONETARY FUND
Publication Date: 29 May 2013
Keywords: immovable property tax, recurrent property tax, property taxes, property tax, property taxation, tax revenues, property tax revenues, State and Local Taxation, Subsidies, and Revenue,
The tax on immovable property has been characterized as probably the most unpopular among tax instruments, in part because it is salient and hard to avoid. But economists continue to emphasize the virtues of the pr...