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Is [Rural] Property Tax Relevant?

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Date
2015-07
Author
Villaveces-Niño, Marta-JuanitaAutoridad Universidad de Rosario
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Citation
URI
https://ideas.repec.org/p/col/000092/011527.html...

Summary

The present document presents the general notions and the definition of property taxation and, as part of it, the working definition of rural property taxation emphasizing that property taxation is a matter of “property” and rural property taxation is linked with rural property, specifically with land ownership. In addition, the document presents some facts about the performance of property taxation based on a secondary source of cross-country analysis. In order to give a definition of rural property tax, I will explain the logic of taxation linked to property and then present the nature and logic behind property taxation in theory.

Keyword

Rural taxation ; property rights ; Property rights ;

Subject

Economía de la tierra ;

Source link

https://ideas.repec.org/p/col/000092/011527.html...

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