The Impact of Property Tax Reform on Housing Costs in Poland

Michał Głuszak () and Bartłomiej Marona
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Bartłomiej Marona: Uniwersytet Ekonomiczny w Krakowie

World of Real Estate Journal (Swiat Nieruchomosci), 2015, issue 92, 5-12

Abstract: The property tax reform in Poland and transformation from area based property tax towards ad valorem model has long been discussed in the literature. One of the major topics, but still relatively understudied is tax burden for households in major metropolitan areas. In this context the main purpose of this article is to demonstrate the impact of property tax reform on housing costs in Poland – both in terms of overall affordability and structure. Paper is based on literature review and empirical research based on case study method (simulation based on two housing cooperatives located in Krakow).

Keywords: property tax; ad valorem property tax; property management (search for similar items in EconPapers)
JEL-codes: H2 H7 M00 (search for similar items in EconPapers)
Date: 2015
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Persistent link: https://EconPapers.repec.org/RePEc:kra:journl:y:2015:i:92:p:5-12

DOI: 10.14659/worej.2015.92.01

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